Animal Transport Company makes two pet carriers, the Cat alla and the Animal Transport us an activity based conting system and clastifies overhead Dog rifle. They are both made of plastic with metal doon, but the Cat-allacis Into three activity pool Processing, and inspection Activity rates for these smaller information for the two products for the month of April is given in the activities are 5130 hour, 55 per machine hour, and 520 per following tables Inspection hour, reor uvely Other Information follow Click the icon to view the information for the two products) Click the icon to view the other information) Animal Transport accounts for direct materials using a FIFO cost-flow asumption Read the coguicometit II (Cick the icon to view the account information) Requirement 1. Prepare the revenues budget Revenues Budget For the Month of April Units Selling price Total revenues Cat-allac 580 5 190 Dog-ecific 215 260 Total Direct materials e ble Plastic $ 4 per pound Metal $ 3 per pound Direct manufacturing labor $ 14 per direct manufacturing labor hour Input Quantities per Unit of Output Cat-allac Dog-eriffic Direct materials Plastic 3 pounds 0.5 pounds 3 hours 5 pounds 1 pound Metal Direct manufacturing labor-hours Machine-hours (MH) 5 hours 13 MH 20 MH Inventory Information, Direct Materials Plastic Metal Beginning inventory Target ending inventory Cost of beginning inventory 270 pounds 380 pounds 70 pounds 60 pounds S 1.107 $ 224 i Account Information x Sales and Inventory Information, Finished Goods Cat-allac Dog-eriffic Expected sales in units 580 215 Selling price $ 190 $ 260 Target ending inventory in units 45 25 Beginning inventory in units 25 40 Beginning inventory in dollars $ 2,500 $ 7.440 Animal Transport uses a FIFO cost-flow assumption for finished-goods inventory enug = Bu i Other information ith a ling Cost Driver Information 25 Cat-allac Dog-errific Number of units per batch 10 Setup time per batch 1.25 hours 2.00 hours Inspection time per batch 0.5 hours 0.6 hour If necessary, round up to calculate number of batches. Operating (nonmanufacturing) fixed costs for March equal $30,000, 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. fields