Fosnight Enterprises prepared the following sales? budget:

Month	Budgeted Sales
March	$ 9 comma 000$9,000
April	$ 15 comma 000$15,000
May	$ 13 comma 000$13,000
June	$ 12 comma 000$12,000

The expected gross profit rate is

2020?%

and the inventory at the end of February was

$ 12 comma 000$12,000.

Desired inventory levels at the end of the month are

1010?%

of the next? month's cost of goods sold.

What is the budgeted cost of goods sold for? May?

Brittany Furniture manufactures two? products: Futons and Recliners. The following data are? available:

	Futons	Recliners
Sales price	$ 550$550	$ 750$750
Variable costs	$ 360$360	$ 425$425

The company can manufacture

33

futons per machine hour and

11

recliners per machine hour. The? company's production capacity is

9 comma 8009,800

machine hours per month.

What is the contribution margin per machine hour for? recliners?