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.) Requirement 1. Prepare the revenues budget. Input Prices Direct materials Account Information Other information If irvessary, round up to calculate number of batches. Nonmanufacturing fixed costs for March equal $34,000, half of which are salaries. Salaries are expected to increase 5% in April. Other nonmanufacturing fixed costs will remain the same. The only variable nonmanufacturing cost is sales commission, equal to 1% of sales revenue