Metlock's sling-bag company is now in its sixth year of operations. She credits much of her success to her hard-working great-aunt, who taught Metlock the value of planning. Metlock realizes she can't plan for every scenario, but she can plan for the most likely ones. This mindset is essential to Metlock when it is time to budget for her business. She gathers the most likely sales volumes and resource usages for the upcoming period as follows. January February March April May June Budgeted sales volume 15,000 13,000 13,000 15,000 18,000 21,000 Budgeted Resource Usage for One Unit DM: 0.3 square yards of fabric DM: 1 linear yard of lightweight rope DL: 6 minutes of direct labor time Variable-MOH: 6 minutes of machine time Budgeted Resource Costs $3 per square yard $0.50 per linear yard $14 per DL hour $8 per machine hour