More Info a. Actual sales in December were S70,000. Selling price per unit is projected to remain stable at $10 per unit throughout the budget period. Sales for the first five months of the upcoming year are budgeted to be as follows: January February March April May S 80,000 S 92,000 S 99,000 S 97,000 S 85,000 b. Sales are 30% cash and 70% credit. All credit sales are collected in the month following the sale C. Dalley Manufacturing has a policy that states that each month's ending inventory of finished goods should be 25% of the following month's sales in units). d. each month's direct material purchases, 20% are paid o in the month o purchase, while the remainder is paid or in he month following purchase. Two pounds of direct material is needed per unit at $2.00 per pound Ending inventory of direct materials should be 10% of next month's production needs. which the work is performed. The direct labor total cost for each of the upcoming three months is as follows January February March e. Most of the labor at the manufacturing facility is indirect, but there is some direct labor incurred. The direct labor hours per unit is 0.01. The direct labor rate per hour is $12 per hour. All direct labor is paid for in the month in S 996 S 1,125 S 1,182 f. Monthly manufacturing overhead costs are $5,000 for factory rent, $3,000 for other fixed manufacturing expenses, and $1.20 per unit for variable manufacturing overhead. No depreciation is included in these figures. All g. Computer equipment for the administrative offices will be purchased in the upcoming quarter. In January, Dalley Manufacturing will purchase equipment for $5,000 (cash), while February's cash expenditure will be $12,000 h. Operating expenses are budgeted to be $1.00 per unit sold plus fixed operating expenses of $1,000 per month. All operating expenses are paid in the month in which they are incurred. No depreciation is included in these expenses are paid in the month in which they are incurred. and March's cash expenditure will be $16,000 figures