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Crane Farm Supply Company manufactures and sells a pesticide called Snare. The following data are available for preparing budget for Snare for the first 2 quarters of 2025. 1. Sales: quarter 1,28,600 bags; quarter 2,43,400 bags. Selling price is $62 per bag. 2. Direct materials: each bag of Snare requires 5 pounds of Gumm at a cost of $4 per pound and 6 pounds of Tarr at $1.50 per pound. 3. Desired inventory levels: 4. Direct labor: direct labor time is 15 minutes per bag at an hourly rate of $16 per hour. 5. Selling and administrative expenses are expected to be 15% of sales plus $178,000 per quarter. 6. Interest expense is $100,000 for the 2 quarters. 7. Income taxes are expected to be 20% of income before income taxes. Your assistant has prepared two budgets: (1) the manufacturing overhead budget shows expected costs to be 125% of direct labor cost, and (2) the direct materials budget for Tarr shows the cost of Tarr purchases to be $299,000 in quarter 1 and $426,500 in quarter 2. (Note: Do not prepare the manufacturing overhead budget or the direct materials budget for Tarr.) Prepare the production budget. Desired Ending Finished Goods Units Total Direct Labor Cost Cost per Pound Total Materials Required Required Production Units Total Pounds Needed for Production Expected Unit Sales Direct Labor Time per Unit Direct Labor Cost per Hour Total Cost of Direct Materials Purchases Direct Materials Purchases Total Required Direct Labor Hours Beginning Finished Goods Units Beginning Direct Materials Desired Ending Direct Materials Direct Materials per Unit Total Required Units