Budget Preparation

Westport Company is preparing its master budget for May. Use the estimates provided to determine the amounts necessary for each of the following requirements. $($Estimates may be related to more than one requirement.$)$

a$.$ What should total sales revenue be if territories $E$ and $W$ estimate sales of $50,000$ and $100,000$ units, respectively, and the unit selling price is $$30?$

$

b$.$ If the beginning finished goods inventory is an estimated $6,000$ units and the desired ending inventory is $7,000$ units, how many units should be produced? units

c$.$ What dollar amount of materials should be purchased at $$2$ per pound if each unit of product requires $2\mathrm{.}5$ pounds and beginning and ending materials inventories should be $12,000$ and $13,500$ pounds, respectively.

d$.$ How much direct labor cost should be incurred if each unit produced requires $0\mathrm{.}5$ hours at an hourly rate of $$15?$

e$.$ How much manufacturing overhead should be incurred if fixed manufacturing overhead is $$45,000$ and variable manufacturing overhead is $$1\mathrm{.}50$ per direct labor hour?