Maurizio Inc. is a company which designs outstanding costumes, designed to be worn by the contestants on "Dancing with The Stars". Maurizio Inc. is a company which designs outstanding costumes, designed to be worn by the contestants on "Dancing with The Stars".

Below is the expected $($budgeted$)$ data for the start of next year:

The desired ending inventory for finished goods $($production$)$ is $10\%$ of next month's sales.

The desired ending inventory for raw materials is $20\%$ of the next month's raw material requirements.

Raw material required for each unit of the product is $5$ units.

The cost of each unit of raw material is $$50$ per unit.

Time required to assemble one $(1)$ costume is $120$ minutes.

Workers are paid $$25$ per direct labour hour.

Using the above information answer the following questions.

Using the sales budget, calculate the budgeted sales for May.

HINT: remember the entry rules!

$15600\mathrm{.}00$

Complete the production budget.

How many units will have to be produced in May to meet the requirements?

HINT: What are the "Units to be produced" on the production budget for May?

Prepare the Direct Materials Purchases Budget.

What will be the cost of May's production?

HINT: On the Direct Materials Purchases Budget, what will be the "Total direct materials cost"?

$-1-17000\mathrm{.}00$

Prepare the Direct Labour Budget.

What will be the total direct labour cost $($rounded to the nearest dollar$)$ for May?

Below is the expected $($budgeted$)$ data for the start of next year:

April May June July

Sales in units $40609070$

Sales price per unit $$240\mathrm{.}00$ $$260\mathrm{.}00$ $$310\mathrm{.}00$ $$400\mathrm{.}00$

The desired ending inventory for finished goods $($production$)$ is $10\%$ of next month's sales.