Birlea Ltd Birlea produces three types of bird feeder called Ground, Window and Seed. It is preparing its budget for the month of December based on the following information. Budgeted sales Ground 3,000 feeders at 10 each Window 2,000 feeders at 13 each Seed 4,000 feeders at 15 each .Budgeted inventory and production Ground Window Seed Opening inventory {units} 500 800 400 Production {units} 2,200 2,500 4,000 III Budgeted labour, materials and van'able overheads for the Seed Seed Materials per unit at 0.30 per gram 15 3 Labour per unit at 24 per hour 0.25 hours 'v'a riable overheads {total for 4,000 units} 4,800 A supermarket that purchases the feeders has asked for 20% of the production of the Seed to be delivered ea ring in December. This 20% will require overtime which is paid at a premium of 50% above the normal rate. Actual total overhead costs for the Ground in the last six months Units Total overhead produced costs E June 3,000 21,200 Jul1||r 2,300 21,000 August 2,950 21,500 September 3,200 22,000 October 2,850 22,500 November 2,900 21,000 Birlea wishes to use this data to budget xed and variable overheads for the Ground for December. Requirements Calculate 1t1e budgeted total contlibution for the 4,000 Seeds sold in December. :- Total contribution Calculate the budgeted closing inventory for December of the Ground and the Window. Ground Window Closing inventory (units) If the budgeted fixed overhead absorption rate for the Seed is f6 per labour hour, calculate the budgeted total fixed overheads for the Seed in December. f Using the high low method, calculate the total fixed overheads and variable overheads per unit for the Ground. Total fixed overheads Variable overheads per unit E The budgeted overheads for the Window for December were: Fixed overheads E12,000 Variable overheads per unit f1.50 Requirement Calculate the total budgeted overhead for the Window for December. Total budgeted overhead EBirlea is now preparing its cash receipts budget for the months March, April and May. Total budgeted sales of all feeders are 120,000 in each month from January to March, 130,000 in April and 140,000 in May. 30% of sales in any month are for cash and customers who pay cash receive a 2% discount. T056 of sales in any month are made on credit. 16% of customers pay after one month and 20% pay after two months. The remainder is neyer paid. Requirement Prepare the following cash receipts budget extracts for the period March to May. 'r'ou should make an entry in every box in the cash budget. Enter a zero or dash where applicable. Do not leave any .boxes blank. All figures should be entered to the nearest . March April May E E E Receipts from cash ceiee Receipts from credit sales I Birlea is now preparing in cash payments budget for the Seed. Sales of the Seed are budgeted to be 4,100 units per month in the period Januaryr to March, rising to 4,200 units in April and 4,300 units in May and June. Production of the Seed takes place a month before sale. Labour and materials costs per unit are budgeted to be the same as December but no overtime is expected in this period. Materials are purchased in the month before production and paid for one month later. Birlea receives a discount of 5% on these purchases. 40% of labour costs are paid in the month of production and the balance is paid for one month after production. Requirement Prepare the following cash payments budget extracts for the Seed for the period March to May. You should make an entry in every box in the cash budget. Enter a zero or dash where applicable. Do not leave any boxes blank. All figures should be entered to the nearest . March April May E E E Payments for the Seed materials purchases Payments for the Seed labour costs