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Sales Budget	Q1
# of Units	9,200
Price per Unit	90
Total Sales $	$ 828,000.00
Production Budget
Sales units	9,200
Desired Ending FG	465
less Beg FG	0
Units to produce	9,665
Direct Materials Budget - Switches
Production units	9,665
DM per unit	3
Total DM required	28,995
Desired Ending DM	2,793
Beg DM	-
Units to purchase	31,788
Cost per DM unit	$ 4.00
DM Purchases	$ 127,152.00
Direct Materials Budget - Resistors
Production units	9,665
DM per unit	2
Total DM required	19,330
Desired Ending DM	1,862
Beg DM	-
Units to purchase	21,192
Cost per DM unit	$ 4.00
DM Purchases	$ 84,768.00
Total DM Purchases Cost	$ 211,920.00
DM Cost per unit produced	$ 21.93
Direct Labor Budget
Production units	9,665
DL Hours per unit	0.50
DL Hours required	4,832.50
DL Rate per Hour	$ 10.00
Total DL Cost	$ 48,325.00
DL Cost per unit produced	$ 5.00
Manufacturing Overhead Budget
Labor-related rate per hour	25
DL hours required	4,832.50
Labor-related OH cost	$ 120,812.50
Machine-related rate per hour	40
Machine hours required	1,933
Machine-related OH cost	$ 77,320.00
Total OH costs	$ 198,132.50
OH Cost per unit produced	$ 20.50
Total Product Cost per Unit	$ 47.43
Cost of Goods Sold