Bowling Ball MFG had a sales budget for bowling balls for the next months:
		Jan	Feb	Mar		Apr
	Units	30,000	35,000	50,000		50,000
	They sell each bowling ball for $60
	They want ending finished goods inventory to be 30% of the next month's sales units.
	Beginning Finished goods inventory is 5,000 units.
	It takes 2 pounds of material to make each ball. That is the only Direct Material
	Beginning Direct Material inventory is 50,000 pounds
	They want ending raw material inventory to be 20% of the next
	month's direct material need.
	One pound of material cost them $3
	It takes 30 minutes to make each ball and the labor cost is $16 per hour.
1	Prepare the Sales Budget
		Jan	Feb	Mar
	Units
	Revenue
2	Prepare the Unit Production Budget in Units
		Jan	Feb	Mar
3	Prepare the Raw Materials Budget for Jan - Feb in pounds and dollars
		Jan	Feb
4	Prepare the Labor Budget in the space below
		Jan	Feb	Mar