Please answer the following parts of the unit budgeting review question.

A. Sleep Tight, Inc. manufactures bedding sets. The budgeted production is for 45,800 comforters this year. Each comforter requires 1.5 hours to cut and sew the material. The cost of cutting and sewing labor is $17.70 per hour. Determine the direct labor budget for this year. $_________

B.Magnolia, Inc. manufactures bedding sets. The budgeted production is for 28,600 comforters this year. Each comforter requires 7 yards of material. The estimated January 1 beginning inventory is 5,220 yards with the desired ending balance of 5,200 yards of material. If the material costs $7.00 per yard, determine the materials budget for the year. $_________

C.Osprey Cycles, Inc. projected sales of 68,895 bicycles for the year. The estimated January 1 inventory is 6,236 units, and the desired December 31 inventory is 7,854 units. What is the budgeted production (in units) for the year? __________units