Budgeted Income Statement and Supporting Budgets The budget director of Birds of a Feather Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use In developlng the budgeted Income statement for January a. Estimated sales for January: Bird house 6,000 unlts at $55 per unit Bird feeder 4,500 units at $75 per unit b. Estimated inventories at January 1 Direct materials: Wood 220 ft. Plastic 250 lbs. Finished products: Bird house 300 units at $23 per unit Bird feeder 240 unlts at $34 per unit c. Desired Inventorles at January 31 Direct materlals: Wood 180 ft. Plastic 210 lbs. Finlshed products: Bird house 340 unlts at $23 per unit Bird feeder 200 unlts at $34 per unit d. Direct materials used in production: In manufacture of Bird House: Wood 0.80 ft. per unit of product Plastic 0.50 lb. per unit of product