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Birdfeeders Plus makes backyard birdhouses. The company sells the birdhouses to home improvement stores for $20 per birdhouse. Each birdhouse requires 1.0 board feet of wood, which the company obtains at a cost of $5 per board foot. The company would like to maintain an ending stock of wood equal to 10% of the next month's production requirements. The company would also like to maintain an ending stock of finished birdhouses equal to 20% of the next month's sales. Sales data for the company is as follows: (Click the icon to view the sales data.) i (Click the icon to view additional data.) Read the requirements. Data table October actual sales (prior year) November actual sales (prior year) December actual sales (prior year) January projected sales ....... February projected sales March projected sales April projected sales ****** **** Units 91,000 84,000 73,000 81,000 88,000 96,000 107,000 More info In any given month, 15% of the total sales are cash sales, while the remainder are credit sales. The company's collection history indicates that 80% of credit sales is collected in the month after the sale, 10% is collected two months after the sale, 4% is collected three months after the sale, and the remaining 6% is never collected. Assume that the total cost of direct materials purchases in December was $580,000. The company pays 30% of its direct materials purchases in the month of purchase, and pays the remaining 70% in the month after purchase. Requirement 1. Prepare the sales budget for the first three months of the year, as well as a summary budget for the quarter, including a separate section that details the type of sales made (cash versus credit) Birdfeeders Plus Sales Budget For the Quarter Ended March 31 January February March Quarter Unit sales Multiply by: Sales price per unit Total sales revenue Cash sales Credit sales Total sales revenue Requirement 2. Prepare the production budget for the first three months of the year, as well as a summary budget for the quarter. Birdfeeders Plus Production Budget For the Quarter Ended March 31 January February March Quarter Unit sales Plus: Desired ending inventory Total needed Less: Beginning inventory Units to produce Requirement 3. Prepare the direct materials purchases budget for the first three months of the year, as well as a summary budget for the quarter. Assume the company needs 130.000 board fest of wood for production in April (Round you to nearest whole Birdfeeders Plus Direct Materials Budget For the Quarter Ended March 31 January February March Quarter Units to be produced Multiply by: Quantity (board feet) of DM needed per unit Quantity (board feet) needed for production Plus: Desired ending inventory of DM Total quantity (board feet) needed Less: Beginning inventory of DM Quantity (board feet) to purchase Multiply by: Cost per board foot Total cost of DM purchases for homepage Fabqary March, as well as a summary for the first quarter (Round your answers to the nearest whole dor) Requirement 4. Prepare the cash collections budget for January, February, and March, as well as a summary for the first quarter. (Round your answers to the nearest whole dollar) Review the sales budget prepared in Requirement 1. Birdfeeders Plus Cash Collections Budget For the Quarter Ended March 31 January February March Quarter Cash sales in current month Collections on credit sales: 80% of credit sales made one month ago 10% of credit sales made two months ago 4% of credit sales made three months ago Total cash collections Requirement 5. Prepare the cash payments budget for direct materials purchases for the months of January, February, and March, as well as a summary for the first quarter. Review the direct materials budget prepared in Requirement 3. Birdfeeders Plus Cash Payments for Direct Materials Budget For the Quarter Ended March 31 January February Quarter 30% of current month DM purchases 70% of last month's DM purchases Total cash oavments March