make sure to complete all $5$ requirements Bird Supplies makes backyard birdfeeders. The company sells the birdfeeders to home improvement stores for $$11$ per

birdfeeder. Each birdfeeder requires $1\mathrm{.}0$ board feet of wood, which the company obtains at a cost of $$6$ per board foot.

The company would like to maintain an ending stock of wood equal to $25\%$ of the next month's production requirements.

The company would also like to maintain an ending stock of finished birdfeeders equal to $20\%$ of the next month's

sales. Sales data for the company is as follows:

$($Click the icon to view the sales data.$)$

$($Click the icon to view additional data.$)$

Read the requirements.

Bird Supplies

Sales Budget

For the Quarter Ended March $31$

Data table

In any given month, $25\%$ of the total sales are cash sales, while the

remainder are credit sales.

The company's collection history indicates that $60\%$ of credit sales is

collected in the month after the sale, $30\%$ is collected two months

after the sale, $5\%$ is collected three months after the sale, and the

remaining $5\%$ is never collected.

Assume that the total cost of direct materials purchases in December

was $$500,000.$ The company pays $40\%$ of its direct materials

purchases in the month of purchase, and pays the remaining $60\%$ in

the month after purchas