Blue Spruce Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for $2022$:

January

February

March

April

May

Estimated unit sales

$10,00012,0007,0008,00010,000$

Sales price per unit

$$49\mathrm{.}00$ $$46\mathrm{.}40$ $$46\mathrm{.}40$ $$46\mathrm{.}40$ $$46\mathrm{.}40$

Direct labour hours per unit

$2\mathrm{.}002\mathrm{.}001\mathrm{.}501\mathrm{.}501\mathrm{.}50$

Direct labour cost per hour

$$9\mathrm{.}00$ $$9\mathrm{.}00$ $$9\mathrm{.}00$ $$10\mathrm{.}00$ $$10\mathrm{.}00$

Blue Spruce has a labour contract that calls for a wage increase to $$10\mathrm{.}00$ per hour on April $1.$ It has installed new labour$-$saving machinery, which will be fully operational by March $1.$

Blue Spruce expects to begin the year with $16,000$ frames on hand and has a policy of carrying an end$-$of$-$month inventory of $100\%$ of the following month$$s sales, plus $50\%$ of the next month$$s sales.

$($a$)$ Prepare a production budget and a direct labour budget for Blue Spruce by month and for the first quarter of the year. The direct labour budget should include direct labour hours and show the detail for each direct labour cost category. $($Round DLH per unit and labor rate per hour to $2$ decimal places, e$.$g$.12\mathrm{.}25$ and all other answers to $0$ decimal places, e$.$g$.125.)$

BLUE SPRUCE COMPANY

Production Budget

For the quarter ending March $31,2022$

Jan

Feb

Mar

Total

select an opening production budget item

Estimated unit sales

Ending Inventory

Total required

Begining inventory

enter a number of units

enter a number of units

enter a number of units

enter a number of units

select between addition and deduction

Add Less : select a production budget item

Estimated unit sales

Ending Inventory

Total required

Begining inventory

enter a number of units

enter a number of units

enter a number of units

enter a number of units

select a summarizing line for the first part

Estimated unit sales

Ending Inventory

Total required

Begining inventory

enter a total number of units for the first part

enter a total number of units for the first part

enter a total number of units for the first part

enter a total number of units for the first part

select between addition and deduction

Add Less : select a production budget item

Estimated unit sales

Ending Inventory

Total required

Begining inventory

enter a number of units rounded to $0$ decimal places

enter a number of units rounded to $0$ decimal places

enter a number of units rounded to $0$ decimal places

enter a number of units rounded to $0$ decimal places

Total

enter a total number of units

enter a total number of units

enter a total number of units

enter a total number of units

BLUE SPRUCE COMPANY

Direct Labour Budget

For the quarter ending March $31,2022$

Jan

Feb

Mar

Total

select an opening direct labour budget item

Production in units

DLH per unit Total hours required

Rate per hour

enter a number of units

enter a number of units

enter a number of units

select a labour budget item

Production in units

DLH per unit Total hours required

Rate per hour

enter a number of hours rounded to $2$ decimal places

enter a number of hours rounded to $2$ decimal places

enter a number of hours rounded to $2$ decimal places

select a summarizing line for the first part

Production in units

DLH per unit Total hours required

Rate per hour

enter a total number of hours for the first part

enter a total number of hours for the first part

enter a total number of hours for the first part

select a labour budget item

Production in units

DLH per unit Total hours required

Rate per hour

enter a dollar amount rounded to $2$ decimal places

enter a dollar amount rounded to $2$ decimal places

enter a dollar amount rounded to $2$ decimal places

Total

$enter a total dollar amount

$enter a total dollar amount

$enter a total dollar amount

$enter a total dollar amount