only work on "D"

Req 4

The management of Zigby Manufactuing prepared the following balance sheet for March 31. To prepare a master budget for April, Moy, and June, manogement gothers the following information. a. Sales for Morch fotal 20,500 units. Budgeted sales in units follow; Aprii, 20,500: Moy, 19,500; June, 20,000; and July, 20,500, The product's seling price is $24.00 per unit and its total product cost is $19.85 per unit. b. Raw materials inventory consists solely of direct materials that cost $20 per pound. Company policy calls for a given month's ending materials inventory to equal 50% of the next month's direct materials requirements. The March 31 raw materiais inventory is 4.925 pounds. The budgeted June 30 ending raw materials inventory is 4,000 pounds. Each finished unit requires 0.50 pound of direct. matenals. c. Compary policy calls for a given month's ending finighed goods inventory to equal 80 os of the next month's budgeted unit sales. The March 31 finished goods invertory is 16,400 units. d. Each finished unit requires 0.50 hour of direct labor at a rate of $15 per hour. Direct labor budget. (Round per unit values to 2 decimal places.) Direct labor cost per hour Direct labor hours required per unit Material price per unit