of aluminum alloy. Management March 31 of the for $80 each. PROBLEM SET B NSA Company produces baseball bats. Each bat requires 3 pounds predicts that 8,000 bats and 15,000 pounds of aluminum alloy will be in inventory on current year and that 250.000 bats will be sold during this year's second quarter. Bats se Management wants Problem 20-1B Manufacturing: Preparing production and manufacturing budgets alloy in inventory. direct labor at $i8 per hour. Variable overhead is applied at the rate of $12 per direct labor company budgets fixed overhead of $1,776,000 for the quarter to end the second quarter with 6,000 finished bats and 12,000 pounds of aluminum Aluminum alloy can be purchased for $4 per pound. Each bat requires 0.5 hours of hour. The Required 1. Prepare the second-quarter production budget for bats. Check 248,000 (1) Units manuf, 2. Prepare the second-quarter direct materials (aluminum alloy) budget; include the dollar cost of purchases. 3. Prepare the direct labor budget for the second quarter. 4. Prepare the factory overhead budget for the second quarter. (2) Cost of materials purchases $2,964,000