Diane Buswell is preparing the $2022$ budget for one of Current Designs' rotomolded kayaks. Extensive meetings with members of the sales department and executive team have resulted in the following unit sales projections for $2022.$

Quarter $1,1,200$ kayaks

Quarter $2,1,700$ kayaks

Quarter $3,950$ kayaks

Quarter $4,950$ kayaks

Current Designs' policy is to have finished goods ending inventory in a quarter equal to $20\%$ of the next quarter's anticipated sales. Preliminary sales projections for $2023$ are $1,100$ units for the first quarter and $1,700$ units for the second quarter. Ending inventory of finished goods at December $31,2021,$ will be $240$ rotomolded kayaks.

Production of each kayak requires $48$ pounds of polyethylene powder and a finishing kit $($rope$,$ seat, hardware, etc.$).$ Company policy is that the ending inventory of polyethylene powder should be $20\%$ of the amount needed for production in the next quarter. Assume that the ending inventory of polyethylene powder on December $31,2021,$ is $21,600$ pounds. The finishing kits can be assembled as they are needed. As a result, Current Designs does not maintain a significant inventory of the finishing kits.

The polyethylene powder used in these kayaks costs $$1\mathrm{.}50$ per pound, and the finishing kits cost $$180$ each. Production of a single kayak requires $5$ hours of time by more experienced, type I employees and $6$ hours of finishing time by type II employees. The type I employees are paid $$18$ per hour, and the type II employees are paid $$15$ per hour.

Selling and administrative expenses for this line are expected to be $$40$ per unit sold plus $$7,400$ per quarter. Manufacturing overhead is assigned at $150\%$ of labor costs.

$($a$)$

Prepare the production budget for this product line by quarter and in total for $2022.$

Prepare the direct materials budget for this product line by quarter and in total for $2022.($Round cost per pound to $2$ decimal places, es$.1\mathrm{.}25$ and other answers to $0$ decimal places, e$.$s$.125.)$

$($c$)$

Prepare the direct labor budget for this product line by quarter and in total for $2022.$

$($d$)$

Prepare the manufacturing overhead budget for this product line by quarter and in total for $2022.$

$($e$)$

Prepare the selling and administrative expenses budget for this product line by quarter and in total for $2022.$