he management of Zigby Manufacturing prepared the following balance sheet for March $31.$

To prepare a master budget for April, May, and June, management gathers the following information.

a$.$ Sales for March total $57,400$ units. Budgeted sales in units follow: April, $57,400$; May, $54,600$; June, $56,000$; and July, $57,400.$ The product's selling price is $$24\mathrm{.}00$ per unit and its total product cost is $$19\mathrm{.}85$ per unit.

b$.$ Raw materials inventory consists solely of direct materials that cost $$20$ perpound. Company policy calls for a given month's ending materials inventory to equal $50\%$ of the next month's direct material$$ requirements. The March $31$ raw materials inventory is $13,790$ pounds. The budgeted June $30$ ending raw materials inventory is $11,200$ pounds. Each finished unit requires $0\mathrm{.}50$ pound of direct materials.

c$.$ Company policy calls for a given month's ending finished goods inventory to equal $80\%$ of the next month's budgeted unit sales. The March $31$ finished goods inventory is $45,920$ units.

d$.$ Each finished unit requires $0\mathrm{.}50$ hour of direct labor at a rate of $$15$ per hour.

e$.$ The predetermined variable overhead rate is $$2\mathrm{.}70$ per direct labor hour. Depreciation of $$56,000$ per month is the only fixed factory overhead item.

f$.$ Sales commissions of $8\%$ of sales are paid in the month of the sales. The sales manager's monthly salary is $$8,400.$

g$.$ Monthly general and administrative expenses include $$33,600$ for administrative salaries and $0\mathrm{.}9\%$ monthly interest on the longterm note payable.

h$.$ The company budgets $30\%$ of sales to be for cash and the remaining $70\%$ on credit. Credit sales are collected in full in the month