Jan Mar 50,000 Bowling Ball MFG had a sales budget for bowling balls for the next months: Feb Apr Units 30,000 35,000 50,000 They sell each bowling ball for $60 They want ending finished goods inventory to be 30% of the next month's sales units. Beginning Finished goods inventory is 5,000 units. It takes 2 pounds of material to make each ball, That is the only Direct Material Beginning Direct Material inventory is 50,000 pounds They want ending raw material inventory to be 20% of the next month's direct material need. One pound of material cost them $3 It takes 30 minutes to make each ball and the labor cost is $16 per hour. Prepare the Sales Budget Mar 1 Jan Feb Units Revenue 2 Prepare the Unit Production Budget in Units Jan Feb Mar 3 Prepare the Raw Materials Budget for Jan-Feb in pounds and dollars Jan Feb 4 Prepare the Labor Budget in the space below Jan Feb Mar