i have figured everything out so far i am just stuck on the last two photos

NU Bathworks Sales Budget For the Year Ended December 31 Quarter 5 ,000 5,000 Sales in Units Selling Price per unit Total Sales 4,000 $6 $ 24,000 3,000 $6 $ 18,000 17,000 $6 $ 102,000 $ 30,000 $ 30,000 Bathworks Production Budget For the Year Ended December 31 Quarter Year 4,000 3,000 5,000 5,000 17,000 300 Sales in units Plus desired units of ending finished goods inventorya) Desired total units Less desired units of beginning finished goods inventory b) Total production units 500 3,500 4,300 500 5,500 600 5,600 600 17,600 33 400 3,900 300 3,200 500 5.000 500 5,100 400 17,200 35 (a) Desired units of ending finished goods Inventory 10% of next quarter's budgeted sales 36 Til Desired units of howinnine finished and inventory 10% of current mater's hudenter sales Template + Bathworks Direct Material Purchase Budget For the Year Ended December 31 Quarter 234 Year 3,900 3,200 5,000 5,100 17,200 Total production units (Budget 2) Ounces per unit Total production needs in ounces Plus desired ounces of ending direct materials inventoryla) 15,600 12,800 20,000 2 0,400 68,800 2,560 18,160 4,000 16,800 4,080 24,080 3,600 24,000 3,600 72,400 3,120 2,560 4,000 4,080 3,120 Less desired Ounces of beginning direct materials inventory(b) Total ounces of direct materials to be purchased Cost per ounce Total cost of direct materials purchases 15.040 $0.10 14,240 $ 0.10 20,080 $ 0.10 19,920 $ 0.10 69,280 $0.10 $1,504 $ 1,424 $ 2,008 $ 1,992 $ 6,928 (a) Desired ounces of Ending direct materials inventory. 20% of next quarter's budgeted production needs in ounces (b) Desired ounces of beginning direct materials inventory -20% of next quarter's budgeted production needs in ounces Bathworks Direct Labor Budget For the Year Ended December 31 Quarter 4 Total production units (Budget 2) Direct labor hours per unit Total direct labor hours Direct labor cost per hour Total direct labor cost 3,900 0.10 390 $ 20 $ 7,800 3,200 0.10 320 $20 $ 6,400 5,000 0.10 500 S20 $ 10,000 5,100 0.10 510 $ 20 $ 10,200 17,200 0.10 1720 $20 $ 34,400 ONU Bathworks Overhead Budget For the Year Ended December 31 Quarter 1 2 3 4 Year 3,900 3.200 5,000 5,100 17,200 $ 160 89 800 Units Variable overhead costs: Factory supplies ($0.05) Employee benefits (50.25) Inspection (50.10) Maintenance and repairs (50.15) Utilities ($0.05) Total variable overhead costs Total fixed overhead costs Total overhead costs 320 90 $195 975 390 585 195 $2,340 4,300 91 480 $ 250 1,250 500 750 250 $3,000 4,300 $ 7,300 $ 860 4,300 1.720 2,580 860 $ 10,320 $ 255 1,275 510 765 255 $ 3,060 4,300 $ 7,360 160 $ 1,920 4,300 $ 6,220 $ 6,640 96 97 6 Bathworks Selling and Administrative Expenses Budget For the Year Ended December 31 Quarter 1 2 3 Year 104 4,000 3,000 5,000 5,000 17,000 $400 600 200 $ 500 750 $ 500 750 250 $ 1,700 2,550 850 250 Units Variable overhead costs: 106 expenses: 107 Delivery expenses ($0.10) Sales commissions ($0.15) Accounting (50.05) Other administrative expenses ($0.20) Total variable selling and administrative expenses Total fixed selling and administrative expenses 116 Total selling and administrative expenses 118 119 11207 BOO 600 1,000 1,000 3,400 $2,000 $ 1,500 $ 2,500 $2,500 $ 8,500 5,000 5,000 5,000 5,000 $ 7,000 $ 6,500 $ 7,500 $7,500 121 122 Leave no cells blank. Ensure to enter"0" wherever applicable Bathworks Cost of Goods Manufactured Budget For the Year Ended December 31 124 125 126 127 128 129 130 Direct materials used: Direct materials inventory, beginning Purchases during the year Cost of direct materials available for use Less direct materials inventory, ending Cost of direct materials used Direct labor costs Overhead costs Total manufacturing costs Work in process inventory, beginning Less work in process inventory, ending" Cost of goods manufactured 131 132 133 134 136 Manufactured cost per unit units "It is a company policy to have no units in process at year end. 1438 145 146 Bathworks Budgeted Income Statement For the Year Ended December 31 148 149 150 Sales Cost of goods sold: Finished goods inventory, beginning Cost of goods manufactured Cost of goods available for sale Less finished goods inventory, ending" Cost of goods sold Gross margin Selling and administrative expenses Income from operations Income taxes expense (30%) Net income 159 160 Assumes a constant product unit cost during the year. Units Finished goods inventory 164 165 160 Beginning Ending