answer all parts please

The Cooke Batting Company manufactures wood baseball bats. Cooke's two primary products are a youth bat, designed for children and young teens, and an adult bat, designed for high school and college-aged players. Cooke sells the bats to sporting goods stores and all sales are on account. The youth bat sells for $60 : the adult bat sells for $75. Cooke's highest sales volume is in the firat three months of the year as retailers prepare for the spring baseball season. Cooke's balance sheet for December 31, 2018, and other data for the first quarter of 2019 follow: (Click the icon to view the balance sheet.) (Click the icon to view the other data.) Read the requirements. Data table a. Budgeted sales are 1,800 youth bats and 3,100 adult bats. Finished Goods Inventory on December 31, 2018, consists of 500 youth bats at $19 b. each and 520 adult bats at $11 each. Desired ending Finished Goods Inventory is 550 youth bats and 450 adult bats; c. FIFO inventory costing method is used Direct materials requirements are 52 ounces of wood per youth bat and 62 ounces d. of wood per adult bat. The cost of wood is 50.30 per ounce. Raw Materials Inventory on December 31, 2018, consists of 22,000 ounces of wood e. at $0.30 per ounce. Desired ending Raw Materials Inventory is 22,000 ounces (indirect materials are f. Insignificant and not considered for budgeting purposes). 9. Each bat requires 0.4 hours of direct labor, direct labor costs average $12 per hour. h. Variable manufacturing overhead is $0.90 per bat. Fixed manufacturing overhead includes $1,200 per quarter in depreciation and i. $15,880 per quarter for other costs, such as insurance and property taxes. Fixed selling and administrative expenses include $13,000 per quarter for salaries; $2,000 per quarter for rent, $1,500 per quarter for insurance, and $450 per quarter j. for depreciation. k. Variable selling and administrative expenses include supplies at 5% of sales. Requirement 1. Prepare Cooke's sales budget for the first quarter of 2019