Bellas Bookcases

Month Sales

March 1,000

April 1,200

May 1,500

The cost per foot of wood is $100

Each bookcase requires 8 feet

The labor cost per hour is $20

Each bookcase requires 5 hour of labor.

The manufacturing overhead cost is allocated based on direct labor hours. The predetermined overhead rate is $6 per hour.

Ending inventory of 20% of the succeeding months sales is required

Required For April Prepare: The direct materials budget; the direct labor budget and the manufacturing overhead budget