Exhibit 1. Superior D Superior D, Inc. is in the process of preparing the budget for 2022. The following projections for unit sales have been made: January July- Total thru June December Sales units 375,000 425,000 800,000 The selling price per unit is $12.00 per unit. Each finished unit requires 0.25 hours (15 minutes) of direct labor to be completed. The labor rate for 2022 is expected to be $10.00/hour. Each finished unit requires 4 pounds of raw materials per unit produced. Superior expects the price of raw material for 2022 would be $2.00 per pound. Based on company policies, the company expects/requires to have the following inventory levels: December June December 2021 2022 2022 Finish Units 5,000 10,000 8,000 Raw Materials (pounds) 3,000 6,000 4,000