Phionia has the following price quotes good for the following year:

The production process requires direct labor at two skill levels: (1) ingredient preparation, $18 per hour; and (2) cooking and canning, $24 per hour. Two workers are willing to work part-time if there is not enough demand for them to work full time. It takes one hour to process one batch. Because of preparation and cleanup time, only six batches can be produced per day. Each batch produces enough food to fill 100 cases. Manufacturing overhead is $6,000 fixed per month plus $15 per case. Item Lamb $15 Rice 1.20 Salmon 24 Vitamins 45 CASE DISCUSSION QUESTIONS 1. Prepare the following budgets for the period January through June: a. Sales budget in dollars. b. Production budget in units. c. Direct materials purchases budget in pounds. d. Direct materials purchases budget in dollars. e. Direct manufacturing labor budget in dollars. $ per pound