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 $1,2,500$ kayaks

Quarter $2,3,200$ kayaks

Quarter $3,2,150$ kayaks

Quarter $4,2,150$ 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 $3,200$ units for the second quarter. Ending inventory of

finished goods at December $31,2021,$ will be $500$ rotomolded kayaks.

Production of each kayak requires $40$ 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 $20,200$ 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 $$1\mathrm{.}40$ per pound, and the finishing kits cost $$140$ 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 Il employees. The type I

employees are paid $$17$ per hour, and the type II employees are paid $$14$ per hour.

Selling and administrative expenses for this line are expected to be $$42$ per unit sold plus $$6,200$ per quarter. Manufacturing overhead

is assigned at $140\%$ of labor costs.

$($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 $2022$