I only need help with the top part. I can not see the other parts to the question

Animal Transport Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables: E: (Click the icon to view the information for the two products.) Animal Transport accounts for direct materials using a FIFO cost-flow assumption. (Click the icon to view the account information.) Animal Transport uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these activities are $120 per setup-hour, $10 per machine-hour, and $10 per inspection-hour, respectively. Other information follows: (Click the icon to view the other information.) Read the requirements. Requirement 1. Prepare the revenues budget. Revenues Budget For the Month of April Units Selling price 460 $ 210 255 Total revenues Cat-allac Dog-eriffic 300 Total Input Prices Direct materials Plastic Metal Direct manufacturing labor $ 6 per pound $ 5 per pound $ 12 per direct manufacturing labor hour Input Quantities per Unit of Output Cat-allac Dog-eriffic Direct materials Plastic Metal Direct manufacturing labor-hours (DMLH) Machine-hours (MH) 5 pounds 0.5 pounds 3 hours 12 MH 7 pounds 1 pound 5 hours 20 MH Inventory Information, Direct Materials Metal Beginning inventory Target ending inventory Cost of beginning inventory Plastic 220 pounds 400 pounds 924 70 pounds 65 pounds 231 $ S 460 Sales and Inventory Information, Finished Goods Cat-allac Dog-eriffic Expected sales in units 255 Selling price $ 210 $ 300 Target ending inventory in units 40 20 Beginning inventory in units 20 35 Beginning inventory in dollars $ 2,000 $ 6,510 Animal Transport uses a FIFO cost-flow assumption for finished-goods inventory 10 Cost Driver Information Cat-allac Dog-errific Number of units per batch 20 Setup time per batch 1.25 hours 2.25 hours Inspection time per batch 0.5 hours 0.5 hour If necessary, round up to calculate number of batches. Nonmanufacturing fixed costs for March equal $30,000, half of which are salaries Salaries are expected to increase 5% in April. Other nonmanufacturing fixed costs will remain the same. The only variable nonmanufacturing cost is sales commission, equal to 1% of sales revenue