Pet Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables: (Click the icon to view the information for the two products.) Pet Gear accounts for direct materials using a FIFO cost-flow assumption. (Click the icon to view the account information.) Pet Gear uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these activities are $105 per setup-hour, $10 per machine-hour, and $15 per inspection-hour, respectively. Other information follows: (Click the icon to view the other information.) Read the requirements. Requirement 1. Prepare the revenues budget. Revenues Budget For the Month of April Units Selling price. Total revenues Cat-allac 530 $ 205 Dog-eriffic Total 205 310