In Blossom Corporation's first year of operations, inadequate budgeting led to significant cost overruns in multiple production areas.

Direct materials needed to be express$-$delivered, and laborers needed to be paid overtime because reasonable budgets weren't in

place, nor were managers properly trained on how to use them. If adequate budgeting had been done, the company might have

achieved its objectives that year.

As year one comes to a close, all managers are now committed to creating and using accurate budgets for next year so they can

properly plan for the resources to support production. The following information is in place to assist the management team in

budgeting for year $2.$

Additional information:

Budgeted selling price is $$82/$unit$.$

Desired ending FG Inventory is $25\%$ of the following quarter's sales volume.

Beginning FG Inventory on January $1$ of Year $2$ is expected to be just $730$ units.

Each unit requires $3$ pounds of $DM$ at an estimated cost of $$\frac{4}{?}$ pound.

Desired ending DM Inventory is $20\%$ of the following quarter's production needs.

Each unit requires $1\mathrm{.}2$ DL hours at an estimated cost of $$\frac{14}{?}$ hour.

Variable MOH is applied to units at a budgeted rate of $$\frac{15}{?}$ unit produced.

Quarterly Fixed$-$MOH costs are expected as follows: depreciation on plant assets of $$11,200,$ supervisors' salaries of

$$21,800,$ and property taxes and insurance of $$5,500.$

Variable SGSA expenses are budgeted at a rate of $$3/$unit sold.

Quarterly fixed SGEA expenses are expected as follows: sales sal aries of $$14,200,$ advertising of $$2,600,$ and executive and

administrative salaries of $$37,500.$

$($a$1)$

Prepare the quarterly sales budget for Blossom for its second year of operations. Present budgeted amounts for each quarter and

for the year overall.

Q$1$

Q$2$

$

$

Q$3$

$

$