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 15,000 units at $25 per unit Bird feeder b. Estimated inventories at January 1:1 Direct materials: Wood Plastic Finished products: Bird house 40,000 units at $15 per unit 600 ft. 1,000 lbs. 1,000 units at $15 per unit 2,500 units at $8 Bird feeder c. Desired inventories at January 31: Direct materials: Wood Plastic Finished products: Bird house per unit 500 ft. 1,250 lbs. Bird feeder d. Direct materials used in production: In manufacture of Bird House: Wood Plastic In manufacture of Bird Feeder: Wood 1,500 units at $15 per unit 3,000 units at $8 per unit 0.80 ft. per unit of product 0.10 lb. per unit of product 0.20 ft. per unit of product