Part #5: At the beginning of September, L Company had 1,600 finished goods units. Budgeted sales for October, November, December, and January are 8,400 units and 10,200 units and 13,600 units and 7,400 units respectively. L Company wants to have sufficient units on hand at the end of each month to meet 20 percent of the following months budgeted sales. Prepare a Production Budget with columns for October, November, December and Total 4th Quarter.

Part #6: H Companys Direct Labor Budget indicates the number of direct labor hours to be used in July, August, and September are 21,000 and 18,900 and 23,000 respectively. Variable overhead is expected to be $0.90per direct labor hour. Fixed overhead per month is expected to be $8,200. Prepare an Overhead Budget with columns for July, August, September, and Total 3rd Quarter.