Ex 9.10 Produces and Sells Frames Beginning Inventory 17,600 units Expect End Inventory 100% of next month's sales plus 40% of the following month sales Labor Hours per unit 2 per frame for Jan/Feb, 1.5 per frame Apr-May Labor Rate $8/hour Jan-Mar then $9/hr Production budget and Labor $ budget Production Budget Unit Sales add Expect End Inventory Total Required sub Beginning Inventory Production Required (Units) Labor Budget Units to be Produced Jan Materials $ Labor $ Overhead $ 5200 4400 Feb Mar Apr May Hours per unit Total Hours Cost per Hour Total labor Cost $ $ $ Unit sales 40,000 Price $ Sales total $ 60 $ 2,400,000 $ 56,000 60 3,360,000