how do we find selling price per unit under sales budget ?

29 000 Less non-cash items e.g. (depreciation) Total manufacturing overheads cost (11 250) (11 250) (11 250) 28 850 28 190 31 910 REVIEW QUESTION: 3 You have been provided with the following budgeted sales units for wood-master Company. The company manufactures and sells wooden boards for R? Per unit. February January March April May June 10 000 11 000 12 100 11 495 10 920 10 920 Additional information 1. Selling price per unit is made up on 20% on variable manufacturing cost. 2. 20% of the second following month's sales are expected to be the ending stock of finished goods. 3. The company uses 700g of raw material per unit. January ending material amounted to 800 kg, starting from February the company desired ending stock for raw material is sustained at 10% of the prior month's needs. The cost of raw material per kg is R3. 4. It takes 90 minutes of labour time to manufacture one unit. The cost per hour is R12. 5. Depreciation on company factory equipment is amounted to R7500 per month. Variable overheads are based on labour time at rate of R4 per hour while the total fixed manufacturing overhead amounted to R360 000 per annum. Page 2 Required: Prepare the following operational budgets for February to April a. Sales budget b. Production budget C. Direct material budget in value d. Direct labour budget e. Manufacturing overheads budget