Fuson Corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations Budgeted selling price per unit Budgeted unit sales (all on credit): $ 118 October November December January 9,600 10,100 13,700 11,300 Raw materials requirement per unit of output Raw materials cost Direct labor requirement per unit of output Direct labor wage rate Predetermined overhead rate (all variable) 3 pounds 4.00 per pound 2.7 direct labor-hours $23.00 per direct labor-hour $12.00 per direct labor-hour Credit sales are collected 30% in the month of the sale 70% in the following month