March, and $$ pril are $7,500,10,600,12,000,$ and $11,700$ unils, respectively. All sales are on credit.

b$.$ Regarding credit sales, $30\%$ are collected in the month of the sale and $70\%$ in the following month.

c$.$ The ending finished goods inventory equals $30\%$ of the following month's sales.

d$.$ The ending raw materials inventory equals $10\%$ of the following month's raw materials production needs. Each unit of finished goods requires $5$ pounds of raw materials. The raw materials cost $$4,00$ per pound.

c$.$ Regarding raw materials purchases, $40\%$ are paid for in the month of purchase and $60\%$ in the following month.

f$.$ The direct labor wage rate is $$23\mathrm{.}00$ per hour. Esich unit of finished goods requires $2\mathrm{.}6$ direct labor$-$hours.

E$.$ Manufacturing overhead is entirely variable and is $$8\mathrm{.}00$ per direct labor$-$hour.

h$.$ The variable selling and administrative expense per unit sold is $$1\mathrm{.}70.$ The fixed selling and administrative expense per month is $$70,000.$

Budgeted Sales $($Feb$)=$

Cash Collection $($Feb$)=$

$\frac{A}{R}$ at the end of $(7eb)=$

Budgeted Production for $($Feb$)=$

Materials to be purchased $($Feb$)$

R$.$M End Inv. $($Feb$)$ Assume March Production need $59,550$ pards

$\frac{A}{p}($end of $7eb$

Assime R$.$M$.$ Purchased in Feb $55,545$ ponds.

Est. Direct Labor Cost $($Feb$)=$

Total M$.$O$.$ Cost $($Feb$)=$

Assume Depreciation $=10\mathrm{.}000.$ Cash M$.$O$.=$

Selling $+$ Admin Exp $=$

Unit Product Cost $=$

Feb$)=$

Feb