In manufacture of Bird House: In manufacture of Bird Feeder: Wood............ 0.80 ft. per unit of product Wood........... 1.20 ft. per unit of product Plastic............ 0.50 lb. per unit of product Plastic........... 0.75 lb. per unit of product Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood........................ $7.00 per ft. Plastic................. $1.00 per lb. Direct labor requirements: Bird House: Fabrication Department.................0.20 hr. at $16 per hr. Assembly Department...................0.30 hr. at $ 12 per hr. Bird Feeder: Fabrication Department.................0.40 hr. at $ 16 per hr. Assembly Department...................0.35 hr. at $12 per hr. Estimated factory overhead costs for December Indirect factory wages $75,000 Power and light $6,000 Depreciation of plant and equipment 23,000 Insurance and property tax 5,000 Estimated operating expenses for December: In manufacture of Bird House: In manufacture of Bird Feeder: Wood............ 0.80 ft. per unit of product Wood........... 1.20 ft. per unit of product Plastic............ 0.50 lb. per unit of product Plastic........... 0.75 lb. per unit of product Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood................. $7.00 per ft. Plastic