For the first 2 quarters of 2009. Sales: Quarter 1 Quarter 2 Sales in Units 28,000 42,000 Selling price per bag. $60. Dir mat: Each bag of 3 pacitos req 4 lbs of Gunm at a cost of $4.00 p/p 6 lbs of Tahr at a cost of $1.50 P/p. Desired inventory levels: 1-Jan 1-Apr 1-Jul 3 pacitos (bags) goods 8,000 12,000 18,000 Gunm (lbs) Dir Mat 9,000 10,000 13,000 Tahr (lbs) Dir Mat 14,000 20,000 25,000. Dir lab: Dir lab time is per bag 0.25 hours at an hourly rate of $14.00 p/h. Selling and adm exp are expected to be 15% of sales plus $175,000 Per quarter.Inc tax are expected to be 30% of inc from operations. The MOH budget shows expected costs to be of direct labor cost. 150%.

For 1-Jun, 1-APR, Six Month

				1-Jan	1-Apr	Six Month
Dir Mat Purchased
Beg Dir Mat
Less End Dir Mat
Dir Mat Cost
Dir Lab Cost
MOH
Total Manufacturing Costs
Beg WIP
Less End WIP
Budgeted Cost of Goods Manufactured
Beg Dir Mat
		Gunm (lbs)
		Cost
		Total
		Tahr (lbs)
		Cost
		Total
Total Beg Dir Mat
Ending Dir Mat
		Gunm (lbs)
		Cost
		Total
		Tahr (lbs)
		Cost
Total End Dir Mat