Cari Furniture has the following information in respect of Coffee tables for 2021:

Production specifications

Direct Materials:	Beginning Inventory	Target Ending Inventory
Particle board	20,000 b.f.	18,000 b.f.
Teak	25,000 b.f.	22,000 b.f.
Finished goods
Coffee tables	5,000 units	3,000 units

Revenue expected for 2021 are:

Selling price $392 per table

Units sold 52,000 coffee tables

Each coffee table requires 9.00 b.f. of particle board and 10.00 b.f. of Teak.

Costs for 2020 and expected for 2021 inclusion:
	2020	2021
Particle board (per b.f.)	$ 3.90	$ 4.00
Teak (per b.f.)	$ 5.80	$ 6.00
Laminating labor (per hour)	$24.00	$25.00
Machining labor (per hour)	$29.00	$30.00

Required:

Part

Prepare the following budgets for 2021:

a.Revenues Budget

b. Production Budget (in units)

c. Direct Material Usage Budget

d. Direct Material Purchases Budget

DETAILED ANSWERS PLEASE