Jan Feb Oct 25.000 $31 Nov 25,000 $31 $1.75 od sales (units) rice per unit abour bour per unit abour rate per hour Dec 27,000 S 32 $1.50 27,500 $32 $1.50 28,000 $32 $1.75 $1.50 $21 S21 S24 $24 $24 hinery will be added in December. This machine will reduce the labour hours nd increase the labour rate for those employees qualified to operate the mach evant information for the preparation of budgets is available as follows: eginning inventory in August is 3,750 units of finished goods and 13,125 pou als. init of product requires 2.5 pounds of direct material at a cost of $5 per pound quired ending inventory of finished goods is 20% of the next month's estima units. equired ending inventory of direct materials is 20% of the next month's produ he following operating budgets for the three-month period from October to December in columnar format: sction budget 6 marks u matenalusage and purchase budget 9 mars tabour budget 5 marks