Blossom Farm Supply Company manufactures and sells a pesticide called Snare. The following data are available for preparing budgets for Snare for the first $2$ quarters of $2025.$

Sales: quarter $1,29,200$ bags; quarter $2,43,200$ bags. Selling price is $$61$ per bag.

Direct materials: each bag of Snare requires $5$ pounds of Gumm at a cost of $$4$ per pound and $6$ pounds of Tarr at $$1\mathrm{.}50$ per pound.

Desired inventory levels:

$\backslash$table$[[$Type of Inventory,,January $1,,$April $1,$July $1],[$Snare $($bags$),,8,400,,12,200,18,200],[$Gumm $($pounds$),,9,200,10,200,13,500,],[$Tarr $($pounds$),,14,300,20,400,25,400,]]$

Direct labor: direct labor time is $15$ minutes per bag at an hourly rate of $$16$ per hour.

Selling and administrative expenses are expected to be $15\%$ of sales plus $$180,000$ per quarter.

Interest expense is $$100,000$ for the $2$ quarters.

Income taxes are expected to be $20\%$ of income before income taxes.

Blossom Farm Supply Company manufactures and sells a pesticide called Snare. The following data are available for preparing budgets for Snare for the first $2$ quarters of $2025.$

Sales: quarter $1,29,200$ bags; quarter $2,43,200$ bags. Selling price is $$61$ per bag.

Direct materials: each bag of Snare requires $5$ pounds of Gumm at a cost of $$4$ per pound and $6$ pounds of Tarr at $$1\mathrm{.}50$ per pound.

Desired inventory levels:

$\backslash$table$[[$Type of Inventory,January $1,$April $1,$July $1],[$Snare $($bags$),8,400,12,200,18,200],[$Gumm $($pounds$),9,200,10,200,13,500],[$Tarr $($pounds$),14,300,20,400,25,400]]$

Direct labor: direct labor time is $15$ minutes per bag at an hourly rate of $$16$ per hour.

Selling and administrative expenses are expected to be $15\%$ of sales plus $$180,000$ per quarter.

Interest expense is $$100,000$ for the $2$ quarters.

Income taxes are expected to be $20\%$ of income before income taxes.

Your assistant has prepared two budgets: $(1)$ the manufacturing overhead budget shows expected costs to be $125\%$ of direct labor cost, and $(2)$ the direct materials budget for Tarr shows the cost of Tarr purchases to be $$301,000$ in quarter $1$ and $$425,500$ in quarter $2.$

$($Note: Do not prepare the manufacturing overhead budget or the direct materials budget for Tarr.$)$

$($a$)$

Your answer is partially correct.

Prepare the sales budget.