Budgeting Help - Thanks!

Beginning finished goods inventory in units for Q1 2013 is 3,000 units. 30% of the following quarter's sales units are required to be in the ending inventory for that quarter. Estimated Q1 2014 unit sales are projected to be 12,000. There are 8 pounds of direct materials per unit of finished goods. 25% of the next quarter's production materials are required to be in ending inventory. 72,000 pounds of material are estimated to be needed for Q1 2014 production. Beginning inventory for Q1 2013 was 19,050 pounds of direct materials. Total cost per pound of direct material is $4.50. There are 2 hours of direct labor needed to produce one unit of finished goods. Direct labor is $11.00 per hour. Variable Cost Indirect Materials ($0.80/hour) Indirect Labor ($1.00/hour) Utilities ($0.20/hour) Maintenance ($.60/hour) Fixed Cost Supervisory Salaries $50,000 per quarter Depreciation $15,000 per quarter Property taxes and Insurance $7,000 per quarter Maintenance/Utilities $10,215 per quarter Manufacturing Overhead is applied to production on the basis of direct labor hours. Interest expense of $10,000 is expected to be paid in 2013. Tax rate is 30% Beginning finished goods inventory in units for Q1 2013 is 3,000 units. 30% of the following quarter's sales units are required to be in the ending inventory for that quarter. Estimated Q1 2014 unit sales are projected to be 12,000. There are 8 pounds of direct materials per unit of finished goods. 25% of the next quarter's production materials are required to be in ending inventory. 72,000 pounds of material are estimated to be needed for Q1 2014 production. Beginning inventory for Q1 2013 was 19,050 pounds of direct materials. Total cost per pound of direct material is $4.50. There are 2 hours of direct labor needed to produce one unit of finished goods. Direct labor is $11.00 per hour. Variable Cost Indirect Materials ($0.80/hour) Indirect Labor ($1.00/hour) Utilities ($0.20/hour) Maintenance ($.60/hour) Fixed Cost Supervisory Salaries $50,000 per quarter Depreciation $15,000 per quarter Property taxes and Insurance $7,000 per quarter Maintenance/Utilities $10,215 per quarter Manufacturing Overhead is applied to production on the basis of direct labor hours. Interest expense of $10,000 is expected to be paid in 2013. Tax rate is 30%