Animal Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller Information for the two products for the month of April is given in the following tables: (Click the icon to view the information for the two products.) Animal Gear 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 $130 per setup-hour, $5 per machine-hour, and $20 per inspection-hour, respectively. Other information follows: (Click the icon to view the other information.) Read the requirements Input Prices Direct materials Plastic Metal $ 4 per pound 69 $ 3 per pound Direct manufacturing labor $ 14 per direct manufacturing labor hour Input Quantities per Unit of Output Direct materials Plastic Metal Direct manufacturing labor-hours (DMLH) Machine-hours (MH) Cat-allac Dog-eriffic 3 pounds 5 pounds 0.5 pounds 1 pound 3 hours 5 hours 13 MH 19 MH Product Information Input Quantities per Unit of Output Cat-allac Dog-eriffic Direct materials Plastic 3 pounds 5 pounds Metal 0.5 pounds 1 pound Direct manufacturing labor-hours (DMLH) 3 hours 5 hours Machine-hours (MH) 13 MH 19 MH Inventory Information, Direct Materials Plastic Metal Beginning inventory 260 pounds 80 pounds Target ending inventory 350 pounds Cost of beginning inventory $ 988 S 75 pounds 256 - X Requirement 2. Prepare the production budget in units. Production Budget (in Units) For the Month of April Budgeted units sales Add target ending finished goods inventory Total required units Deduct beginning finished goods inventory Units of finished goods to be produced Cat-allac Dog-eriffic 15 45 25 25 25 40 Account Information Sales and Inventory Information, Finished Goods Expected sales in units Selling price Target ending inventory in units Beginning inventory in units Beginning inventory in dollars Cat-allac Dog-eriffic 580 215 69 190 $ 260 t 45 25 25 40 $ 2,500 $ 7,440 Animal Gear uses a FIFO cost-flow assumption for finished-goods inventory. -