Choo-Foo Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2011.

	January	February	March	April	May
Estimated unit sales	14,000	16,000	7,000	7,000	8,000
Sales price per unit	$50.24	$47.33	$47.33	$47.33	$47.33
Direct labor hours per unit	2.0	2.0	1.1	1.1	1.1
Wage per direct labor hour	$8.10	$8.10	$8.10	$9.90	$9.90

Choo-Foo has a labor contract that calls for a wage increase to $9.90 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1.

Choo-Foo expects to begin the year with 23,600 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following month's sales, plus 60% of the second following month's sales.

Instructions Prepare a production budget and a direct labor budget for Choo-Foo Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours.

CHOO-FOO COMPANY
Production Budget
For the Quarter Ending March 31, 2011
	Jan	Feb	Mar	Total
Sales in units Total needs Total hours needed Desired ending inventory Beginning inventory Direct labor hours per unit Rate per hour Production needed
Plus: Desired ending inventory Sales in units Total needs Total hours needed Beginning inventory Direct labor hours per unit Rate per hour Production needed
Total needs Desired ending inventory Sales in units Total hours needed Beginning inventory Direct labor hours per unit Rate per hour Production needed
Less: Beginning inventory Sales in units Total needs Total hours needed Desired ending inventory Direct labor hours per unit Rate per hour Production needed
Production needed

For the life of me I can't figure out the Total Desired ending inventory or the Total Beginning inventory. Any help would be greatly appreciated