LearnCo Sales Budget For the Year Ending December 31, 20Y2
Product	Unit Sales Volume	Unit Selling Price	Total Sales
Basic Abacus	36000	$7	$252,000
Deluxe Abacus	36000	13	468,000
Totals	72,000		$720,000

LearnCo Production Budget For the Year Ending December 31, 20Y2
	Units Basic	Units Deluxe
Expected units to be sold (from Sales Budget)	36000	36000
Desired ending inventory, December 31, 20Y2	1,000	3,000
Total units available	37000	39000
Estimated beginning inventory, January 1, 20Y2	(1,050)	(2,100)
Total units to be produced	35950	36900

Direct Materials Data Table
	Wood Pieces	Beads
Packages required per unit:
Basic abacus	1	2
Deluxe abacus	2	3
Cost per package:
Wood pieces	$0.20
Beads	$0.20
Units to be produced (from Production Budget):
Basic abacus	35950
Deluxe abacus	36900

LearnCo Direct Materials Purchases Budget For the Year Ending December 31, 20Y2
	Direct Materials
	Wood Pieces	Beads	Total
Packages required for production:
Basic abacus	35950	71900
Deluxe abacus	73800	110700
Desired inventory, December 31, 20Y2	2,200	5,000
Total packages available	111950	187600
Estimated inventory, January 1, 20Y2	(3,500)	(4,500)
Total packages to be purchased	108450	183100
Unit price (per package)	$ 0.20	$ 0.20
Total direct materials to be purchased	$ 21690	$ 36620	$58,310

Before you make any changes to the budget, you review the information on the following Direct Labor Data Table and enter the units to be produced from the Production Budget. After scanning the Direct Labor Cost Budget (which follows the Direct Labor Data Table), you observe that LearnCo has omitted quite a few numbers from the budget.

Direct Labor Data Table
	Gluing	Assembly
Hours required per unit:
Basic abacus	0.10	0.10
Deluxe abacus	0.10	0.20
Labor hourly rate:
Gluing	$13
Assembly	$18
Units to be produced (from Production Budget):
Basic abacus
Deluxe abacus