d. Direct materials used in production: In manufacture of Bird House: Wood Plastic In manufacture of Bird Feeder: Wood Plastic 0.80ft. per unit of product 0.50lb. per unit of product 1.20ft. per unit of product 0.75lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood Plastic f. Direct labor requirements: Bird House: Fabrication Department Assembly Department Bird Feeder: Fabrication Department Assembly Department $7.00 per ft. $1.00 per lb. 0.20hr. at $16 per hr. 0.30hr. at $12 per hr. 0.40hr. at $16 per hr. 0.35hr. at $12 per hr. g. Estimated factory overhead costs for December: Indirect factory wages Depreciation of plant and equipment Power and light Insurance and property tax h. Estimated operating expenses for December: Sales salaries expense Advertising expense Office salaries expense Depreciation expense-office equipment Telephone expense-selling Telephone expense-administrative Travel expense-selling Office supplies expense Miscellaneous administrative expense i. Estimated other income and expense for December: Interest revenue Interest expense $75,00023,0006,0005,000 $70,000 18,000 21,000 600 550 250 4,000 200 400 $200 122 j. Estimated tax rate: 30% 1. Prepare a sales budget for December. 2. Prepare a production budget for December. For those boxes in which you must enter subtracted or negative numbers use a minus sign