Hyper Sports Inc. is a manufacturer of sports uniforms. Among the uniforms they produce are jerseys for the girls netball teams of Rockingham and Mandurah. The company uses fabric to create the jerseys and sews on a logo patch purchased from a licensed store. Details of the teams are as follows:

Rockingham, with teal jerseys and the Rockingham logo

Mandurah, with red jerseys and the Mandurah logo

The budgeted direct cost inputs for each product in 2022 are as follows:

Data pertaining to the direct materials for April 2022 are as follows:

Unit cost data for direct cost inputs pertaining to March 2022 and April 2022 are as follows:

Manufacturing overhead (both variable and fixed) is allocated to each jersey based on budgeted direct manufacturing labour hours per jersey. The budgeted variable manufacturing overhead rate for April 2022 is $16 per direct manufacturing labour hour. The budgeted fixed manufacturing overhead for April 2022 is $14,640. Both variable and fixed manufacturing overhead costs are allocated to each unit of finished goods.

Data relating to the finished goods inventory for April 2022 are as follows:

Budgeted sales for April 2022 are 130 units of Rockingham jerseys and 190 units of Mandurah jerseys. The budgeted selling prices per unit in April 2022 are $229 for the Rockingham jerseys and $296 for the Mandurah jerseys. Assume the following in your answer:

Work-in-process inventories are negligible and ignored.

Direct materials inventory and finished goods inventory are costed using the FIFO method.

Unit cost of direct materials purchased and finished goods are constant in April 2022.

Required (in excel):

a. Revenues budget

b. Production budget in units

c. Direct materials usage budget (in units and dollars)

d. Direct materials purchases budget

e. Direct manufacturing labour costs budget

f. Manufacturing overhead costs budget.

g. Fixed manufacturing overhead rate for April 2022.

h. Ending inventories budget (direct materials and finished goods) (in dollars)

i. Cost of goods sold budget

Teal fabric Red fabric Rockingham logo patches Mandurah logo patches Direct manufacturing labour Rockingham 2 metres 0 1 0 3 hours Mandurah 0 2.5 metres 0 1 4 hours Actual Beginning Direct Materials Inventory, April 1, 2022 Rockingham Mandurah Teal fabric 18 metres 0 Red fabric 0 7 metres Rockingham logo patches 45 0 Mandurah logo patches 0 60 Target Ending Direct Materials Inventory, April 30, 2022 Rockingham Mandurah Teal fabric 16 metres 0 Red fabric 0 16 metres Rockingham logo patches 25 0 Mandurah logo patches 0 25 Teal fabric (per metre) Red fabric (per metre) Rockingham logo (per patch) Mandurah logo (per patch) Manufacturing labour cost per hour March (Actual) $ 9 12 7 6 26 April (Budgeted) $ 10 11 7 8 27 Beginning inventory, in units Beginning inventory, in dollars (cost) Target ending inventory, in units Rockingham 12 $ 2,244 22 Mandurah 17 $ 4,284 27