Corsair Gaming Company manufactures two ranges of computer cases, the Crystal Series and the Diamond Series. They are both made of plastic with metal frames, but the Diamond Series is larger. Information for the two ranges for the month of September is given in the following tables:

REQUIRED:

Prepare the following for September:

A. Revenues budget

B. Production budget

C.Direct materials purchases budget (in units and dollars)

D.Direct manufacturing labour budget

E.Manufacturing overhead budget

F. Unit costs of ending finished good inventory

Input prices Direct materials Plastic Metal Direct manufacturing labour $4 per kilogram $6 per kilogram $20 per direct manufacturing labour hour Input quantities per unit of output Crystal Series Diamond Series 2 kilograms 0.5 kilogram 3 kilograms 1 kilogram Direct materials Plastic Metal Direct manufacturing labour-hours (DMLH) Machine hours (MH) 3 hours 10 MH 5 hours 18 MH Inventory information, direct materials Plastic Beginning inventory 125 kilograms Target ending inventory 190 kilograms Cost of beginning inventory $950 Metal 30 kilograms 28 kilograms $180 Sales and inventory information, finished goods Crystal Series Expected sales in units 500 Selling price $160 Target ending inventory in units 35 Beginning inventory in units 15 Beginning inventory in dollars $1,500 Diamond Series 300 $250 15 30 $5,580 Corsair accounts for direct materials and finished goods inventory using a FIFO cost flow assumption. Corsair uses an activity-based system and classifies overhead into three activity pools: Setup, Processing and Inspection. Activity rates for these activities are $100 per setup hour, $5 per machine hour, and $16 per inspection hour, respectively. Other information follows: Cost driver information Number of units per batch Setup time per batch Inspection time per batch Crystal Series 20 1.5 hours 0.5 hour Diamond Series 15 1.75 hours 0.6 hour Non-manufacturing fixed costs for August was $36,000, of which half are salaries. Salaries are expected to increase 5% in September. The only variable nonmanufacturing cost is sales commission, equal to 1% of sales revenue