order to prepare budgets for $2022$:

$($Click the icon to view the budget data.$)$

Budget Data

$($Click the icon to view the projected direct manufacturing labour data.$)$

Manufacturing overhead is allocated at the rate of $$22$ per direct manufacturing labour$-$hour

Required

Projected Direct Manufacturing Labour Data

Budgeted Finished Goods Inventory

at December $31,2022$

Widget:

Direct materials costs:

A

B

C

Direct manufacturing labour costs

Manufacturing overhead costs per

direct manufacturing labour$-$hour

Budgeted manufacturing costs per unit

Finished goods inventory of Widget

Thingamajig:

Direct materials costs:

A

B

C

Direct manufacturing labour costs

Manufacturing overhead costs per

direct manufacturing labour$-$hour

Budgeted manufacturing costs per unit

Finished goods inventory of Thingamajig

Budgeted finished goods inventory, December $31,2022$

Projected direct manufacturing labour requirements and

rates for $2022$ are as follows:

Actual and Projected Direct Materials Data

The following direct materials are used to produce one unit of Widget

and Thingamajig:

Projected data for $2022$ with respect to direct materials are as follows: