Animal Gear Company makes two pet carriers, the Cat-alac and the Dog-orific, They are both made of plastic with metal doors, but the Cat-allacis smaller Information for the two products for the month of April is given in the following tablos Click the icon to view the information for the two products) Animal Gone accounts for direct materials using a Fifo cost-flow assumption Click the icon to view the account information) Animal Gear uses an activity based costing system and classifies overhead into three activity pools: Setup. Processing and inspection Activity rates for these activities are 5105 per setup-hour, 510 per machine hour, and 515 per inspection hour, respectively. Other Information follows (Click the icon to view the other information) Read the requirements 178.400 Total Requirement 2. Prepare the production budget in units Production Budget (in Units) For the Month of April Catalla Dog-eriffic Budgeted units sales 530 225 30 10 Add target onding finished goods inventory Total required units 500 235 10 19 Deduct beginning finished goods inventory 550 216 Units of finished goods to be produced Requirement 3. Prepare the direct material usage budget and direct material purchases budget. Begin with the physical units portion, then prepare the cost budget portion of the direct material utage budget Direct Material Usage Budget in Quantity and Dollars For the Month of April Material Plastic Metal Total Physical Units Budget Direct materials required for Catallac 1.200 Dog-omic ibs bs 3.495 491 Total quantity of direct material to be used Ibs Cost Budget Aviable from beginning direct materials inventory (under a FIFO.com now assumption) Plastic Metal To be purchased this period Plastic Metal 2.2000 275 218 III U Direct materials to be used this period Input Prices Direct materials $ Plastic Metal 5 per pound $ 4 per pound $10 per direct manufacturing labor hour Direct manufacturing labor Input Quantities per Unit of Output Cat-allac Dog-eriffic Direct materials Plastic Metal Direct manufacturing labor-hours Machine-hours (MH) 4 pounds 0.5 pounds 3 hours 6 pounds 1 pound 5 hours 19 MH 11 MH Inventory Information, Direct Materials Plastic Metal 290 pounds 410 pounds Beginning inventory Target ending inventory Cost of beginning inventory 70 pounds 65 pounds $ 217 $ 1,102 Print Done X Account information $ 205 $ 10 Sales and Inventory Information, Finished Goods Cat-allac Dog-eriffic Expected sales in units 530 225 Selling price 310 Target ending inventory in units 30 Beginning inventory in units 10 19 Beginning inventory in dollars $ 4,650 Animal Gear uses a FIFO cost-flow assumption for finished-goods inventory. 1,000 $ Print Done Cost Driver Information Cat-allac Dog-errific Number of units per batch 25 9 Setup time per batch 1.50 hours 1.75 hours Inspection time per batch 0.5 hours 0.7 hour If necessary, round up to calculate number of batches. Operating (nonmanufacturing) fixed costs for March equal $32,000, half of which are salaries. Salaries are expected to increase 5% in April. Other operating fixed costs will remain the same. The only variable operating cost is sales commission, equal to 1% of sales revenue. Print Done