Case (5): From the following data: March April May June Production in units 1,000 2,000 3,000 5,000 D.M. per unit 3 3 3 3 End. Inventory ? ? ? ? Purchase price per unit 2 3 2 5 Ending inventory is equal 20% of direct material requirements ( needed) Required: Prepare the Direct Materials Budget (Units - Cost) Case (6); S.D.F. Company produces two products X and Z The data related to sales, production, materials and labor as follows; X z Sales volume in units 30,000 20,000 Unit selling price $ 20 10 End. Finished goods units 3,000 2,500 Beg. Finished goods units 2,000 1,500 D.M. per unit (pounds) 2 3 End. D.M. pounds 5,000 2,000 Beg. D.M. pounds 4,000 1,000 2 Cost per pound $ D.L. time per unit D.L. labor rate $ 2 3 4 3 4 5 Required: 1- Prepare the Sales Budget 2- Prepare the Production Budget 3- Prepare the D.M. Budget 4- Prepare the D.L. Budget