Direct Material Usage Budget in Quantity and Dollars For the Month of April Material Plastic Metal Total Physical Units Budget Direct materials required for Cat-allac lbs. lbs. lbs lbs. Dog-enific lbs. lbs. Total quantity of direct material to be used Animal Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables: (Click the icon to view the information for the two products.) Animal Gear accounts for direct materials using a FIFO cost-flow assumption. (Click the icon to view the account information.) Animal Gear uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection Activity rates for these activities are $130 per setup-hour, $5 per machine-hour, and $20 per inspection-hour, respectively. Other information follows: (Click the icon to view the other information) Read the requirements Input Prices Direct materials Plastic $ 4 per pound Metal $ 3 per pound Direct manufacturing labor Input Quantities per Unit of Output $ 14 per direct manufacturing labor hour Direct materials Plastic Metal Direct manufacturing labor-hours (DMLH) Machine-hours (MH) Cat-allac Dog-eriffic 3 pounds 5 pounds 0.5 pounds 1 pound 3 hours 5 hours 13 MH 19 MH Input Quantities per Unit of Output Direct materials Plastic Metal Direct manufacturing labor-hours (DMLH) Machine-hours (MH) Inventory Information, Direct Materials Cat-allac Dog-eriffic 3 pounds 5 pounds 0.5 pounds 1. pound 3 hours 5 hours 13 MH 19 MH Plastic Metal Beginning inventory 260 pounds 80 pounds Target ending inventory 350 pounds 75 pounds Cost of beginning inventory $ 988 $ 256 Sales and Inventory Information, Finished Goods Cat-allac Dog-eriffic Expected sales in units 580 215 Selling price $ 190 $ 260 Target ending inventory in units 45 25 Beginning inventory in units 25 40 Beginning inventory in dollars $ 2,500 $ 7,440 Animal Gear uses a FIFO cost-flow assumption for finished-goods inventory.