Ornamental Sculptures Mfg. manufactures garden sculptures. Each sculpture requires 7 pounds of direct materials at a cost of $2 per pound and 0.4 direct labor hours at a rate of $18 per hour. Variable manufacturing overhead is charged at a rate of $3 per direct labor hour. Fixed manufacturing overhead is $3,300 per month. The companys policy is to maintain direct materials inventory equal to 30% of the next months materials requirement. At the end of February the company had 5,380 pounds of direct materials in inventory. The companys production budget reports the following. Production Budget March April May Units to be produced 3,600 4,900 5,200

Prepare direct materials budgets for March and April.

ORNAMENTAL SCULPTURES MFG.
Direct Materials Budget
For the Months of March and April
	March	April
Budgeted production (units)
Materials requirements per unit (lbs.)
Materials needed for production (lbs.)	0	0
Budgeted ending inventory (lbs.)
Total materials requirements (lbs.)	0	0
Budgeted beginning inventory (lbs.)
Materials to be purchased (lbs.)	0	0
Direct material cost per lb.
Total budgeted direct materials	$0	$0

Prepare direct labor budgets for March and April. (Round "DL hours required per unit" answers to two decimal places.)

ORNAMENTAL SCULPTURES MFG.
Direct Labor Budget
For the Months of March and April
	March	April
Budgeted production (units)
DL hours required per unit
Total direct labor hours needed	0	0
Direct labor rate per hour
Total budgeted direct labor	$0	$0

(3) Prepare factory overhead budgets for March and April.

ORNAMENTAL SCULPTURES MFG.
Factory Overhead Budget
For the Months of March and April
	March	April
Total direct labor hours needed
VOH rate per DL hour
Budgeted variable overhead	$0	$0
Budgeted fixed overhead
Total budgeted factory overhead	$0	$0