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Chapter 22 Homework PR22-3A Budgeted Income Statement and Supporting Budgets. The budget director of Birds and Beyond, Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted Income statement for January 2021: a. Estimated sales for January: Birdhouse 7.500 units at $66 per unit 5,000 units at $82 per unit Bird feeder b. Estimated inventories at January 1: Direct Materials: Wood: 198 ft. Birdhouse: 500 units at $28 per unit. Bird feeder: 210 units at $40 per unit. Plastic: 420 lbs. c. Desired inventories at January 31: Direct Materials: Wood: 220 ft. Birdhouse: 400 units at $28 per unit. Bird feeder: 250 units at $40 per unit. Plastic: 340 lbs. d. Direct materials used in production: In Mfg. of the Birdhouse: In Mfg. of the Bird Feeder: Wood: 0.80 ft. per unit. 1.20 ft. per unit. Plastic: 0.50 lb. per unit. 0.75 lb. per unit. e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood: $9 per ft. Plastic: $1.40 per lb. Finished Products: Finished Products: f. Direct labor requirements: Birdhouse: Fabrication Department: 0.25 hr. at $20 per hour. Assembly Department: 0.30 hr. at $15 per hour. Bird Feeder: Fabrication Department: 0.40 hr. at $20 per hour. Assembly Department: 0.35 hr. at $15 per hour. g. Estimated factory overhead costs for January: Indirect Factory Wages: $92,000 Depreciation-Plant and Equip.: $34,000 $2,800 h. Estimated operating expenses for January: Sales Salaries Expense: $85,100 17,600 Advertising Expense: Office Salaries Expense: 19,200 Depreciation Expense-Office Equipment 1,100 Telephone Expense-Selling: 1,000 Telephone Expense-Administrative: 400 Travel Expense-Selling: 3,800 Office Supplies Expense: 350 Miscellaneous Administrative Expense: 250 1. Estimated other income and expense for January: Interest Revenue: $450 Interest Expense: $294 j. Estimated tax rate: 25% Power and Light: $10,100 Insurance and Property Tax: Instructions 1. Prepare a sales budget for January. 2. Prepare a production budget for January. 3. Prepare a direct materials purchases budget for January. 4. Prepare a direct labor cost budget for January. 5. Prepare a factory overhead cost budget for January. 6. Prepare a cost of goods sold budget for January. Work in process at the beginning of January is estimated to be $33,600, and work in process at the end of January is estimated to be $41,200. 7. Prepare a selling and administrative expenses budget for January. 8. Prepare a budgeted income statement for January