Bowling Ball MFG had a sales budget for bowling balls for the next months: Jan Feb Mar Apr Units 25,000 30,000 40,000 50,000 They sell each bowling ball for $70 They want ending finished goods inventory to be 20% 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 30,000 pounds They want ending raw material inventory to be 30% of the next month's direct material need. One pound of material cost them $2 It takes 30 minutes to make each ball and the labor cost is $18 per hour. Prepare the Sales Budget Jan Feb Mar Units Revenue Prepare the Unit Production Budget in Units Jan Feb Mar Prepare the Raw Materials Budget for Jan - Feb in pounds and dollars Jan Feb Prepare the Labor Budget in the space below Jan Feb Mar