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Austin, Inc. manufactures model airplane kits and projects production at 400, 620, 200, and 700 kits for the next four quarters. (Click the icon to view the manufacturing information.) Prepare Austin's direct materials budget direct labor budget, and manufacturing overhead budget for the year. Round the direct labor hours needed for production, budgeted overhead costs, and predetermined overhead allocation rate to two decim er amounts to the nearest whole number. Begin by preparing Austin's direct materials budget Austin, Inc. i More Info - X Direct Materials Budget For the Year Ended December 31 First Second Third Fourth Direct materials are five ounces of plastic per kit and the plastic costs $1 per Quarter Quarter Quarter Quarter Total ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Beginning Raw Materials Inventory is 900 ounces, and the ted kits to be produce company desires to end each quarter with 10% of the materials needed for the next quarter's production. Austin desires a balance of 240 ounces in Raw Materials es) per kit Inventory at the end of the fourth quarter. Each kit requires 0.75 hours of direct eeded for production labor at an average cost of $40 per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. Variable overhead is 50.40 per kit, Desired direct materials in ending inventory and fixed overhead is $130 per quarter. erials in beginning inventory Print Done are the direct labor budget. (Enter any hours as a decimal to two places, X.XX, and round all other amounts to the nearest whole number.) Austin, Inc. Direct Labor Budget For the Year Ended December 31 First Second Third Fourth Quarter Quarter Quarter Quarter Total ded for production acturing overhead budget (Enter all costs and hours as a decimal to two places, XXX. Abbreviations used: VOH = variable manufacturing overhead; FOH = fixed manufacturing overhead.) Austin, Inc. Manufacturing Overhead Budget For the Year Ended December 31 First Second Third Fourth Quarter Quarter Quarter Quarter Total OH post per lot Budge