Budgeted Income Statement and Supporting Budgets The budget director of Birding Homes & Feeders Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January: a. Estimated sales for January: Bird house Bird feeder b. Estimated inventories at January 1: Direct materials: Wood Plastic Finished products: Bird house 15,000 units at $25 per unit 40,000 units at $15 per unit 600 ft. 1,000 lbs. 1,000 units at Bird feeder c. Desired inventories at January 31: Direct materials: Wood Plastic $15 per unit 2,500 units at $8 per unit 500 ft. 1,250 lbs. Finished products: Bird house Bird feeder 1,500 units at $15 per unit 3,000 units at $8 per unit