\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ Direct Labor } \\ \hline Time per Unit (in hours) & & 1.00 \\ \hline Cost per Hour & $ & 14.00 \\ \hline \multicolumn{3}{|l|}{ Manufacturing Overhead } \\ \hline Variable Cost/Unit & $ & 4.00 \\ \hline Fixed Costs & $ & 6,865 \\ \hline \end{tabular} Project \#2 \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ Sales Projections in Units } \\ \hline \begin{tabular}{|l|l|} January \\ \end{tabular} & & 20,916 \\ \hline February & & 41,661 \\ \hline March & & 38,890 \\ \hline April & & 55,701 \\ \hline May & & 35,506 \\ \hline Projected Sales Price/Unit & $ & 107.00 \\ \hline \multicolumn{3}{|c|}{ Monthly Projected Selling \& Administrative Expenses } \\ \hline Variable Cost/Unit & $ & 21.00 \\ \hline Fixed Costs & $ & 710.00 \\ \hline \multicolumn{3}{|l|}{ Production: } \\ \hline Desired Ending Inventory & \multicolumn{2}{|c|}{12.1%} \\ \hline Beginning Inventory (new business) & \multicolumn{2}{|r|}{0} \\ \hline \multicolumn{3}{|l|}{ Materials } \\ \hline Desired Ending Inventory & \multicolumn{2}{|c|}{71.4%} \\ \hline Number of Materials per Unit & \multicolumn{2}{|r|}{14.0} \\ \hline Projected Cost/Material Unit & $ & 14.00 \\ \hline Beginning Inventory (new business) & \multicolumn{2}{|r|}{0} \\ \hline \end{tabular} SELLING \& ADMINISTRATIVE (S\&A) EXPENSE BUDGET \begin{tabular}{|l|l|l|l|} \hline \multicolumn{2}{|c|}{ January } & February & March \\ \hline Sales in Units & & & \\ \hline Variable S\&A Rate/Unit & & & \\ \hline Anticipated Variable Costs & & & \\ \hline Fixed S\&A Costs & & & \\ \hline \begin{tabular}{l} Total Anticipated Selling \& \\ Administrative Costs \end{tabular} & & & \\ \hline \end{tabular}