Bramble 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		14,640		17,080		15,860		13,420		13,420
Unit selling price		$50		$47.5		$47.5		$47.5		$47.5
Direct labor hours per unit		2.0		2.0		1.5		1.5		1.5
Direct labor cost per hour		$8.0		$8.0		$8.0		$9.0		$9.0

Bramble has a labor contract that calls for a wage increase to $9.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Bramble expects to begin the year with 21,472 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following months sales, plus 40% of the second following months sales.

(a)

Prepare a production budget for Bramble Company by month and for the first quarter of the year.

BRAMBLE COMPANY Production Budget choose the accounting period For the Year Ending March 31, 2022For the Quarter Ending March 31, 2022March 31, 2022
		Jan		Feb		Mar		Total
select an opening production budget item Beginning Direct MaterialsBeginning InventoryRequired Production UnitsDirect Materials Per UnitTotal Materials RequiredDesired Ending InventoryDesired Ending Direct MaterialsDirect Materials PurchasesTotal Required UnitsSales in Units		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 AddLess: select a production budget item Beginning Direct MaterialsDesired Ending InventoryBeginning InventoryRequired Production UnitsTotal Required UnitsDirect Materials PurchasesSales in UnitsTotal Materials RequiredDirect Materials Per UnitDesired Ending Direct Materials		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 Required Production UnitsTotal Materials RequiredDesired Ending InventoryDesired Ending Direct MaterialsTotal Required UnitsSales in UnitsDirect Materials PurchasesBeginning InventoryBeginning Direct MaterialsDirect Materials Per Unit		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 AddLess: select a production budget item Required Production UnitsSales in UnitsDesired Ending InventoryTotal Required UnitsDirect Materials Per UnitDesired Ending Direct MaterialsTotal Materials RequiredDirect Materials PurchasesBeginning Direct MaterialsBeginning Inventory		enter a number of units