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Insight Glass Company Insight Glass makes sliding glass doors for two local construction companies and wants to prepare a master budget for the next month of operation, June 2014. The sales department estimates that it can sell 180 doors in June. Each door retails for $1,100. In order to avoid delays in shipping, management wants to maintain ending inventory each month equal to 10% of the estimated unit sales in that month. Beginning inventory of nished doors is expected to be 20 units as of June I, 2014 with a per unit cost of $624. Note: The per unit cost of doors produced during June may vary slightly from the per unit cost of June's beginning Finished Goods Inventory (given as $624}. In other words, you will need to arrive at a new per unit cost for the month of June. Each door takes 36 square feet of glass and 4 hours of direct labor. Glass purchases are estimated at $ 10 per square foot and direct labor averages $16 an hour, including benets. As of June 1", Insight Glass estimates it will have 1500 square feet of glass in raw materials inventory and would like to have ending inventory of 1000 feet. Variable overhead costs are estimated at $100 per door. Fixed overhead for the month is estimated to be $11,010. Insight Glass anticipates selling and administrative costs of $13,150 monthly and the monthly interest cost on its long-term debt is 1% of the outstanding balance, paid on the 31:0"l of each month. The principal payment on the debt is $25,000 per month. Insight Glass, as a corporation, expects to pay 40% of its net income in income taxes. Monthly estimates are sent to the appropriate taxing authority by the 10\"1 of the next month (therefore, income taxes payable as of 5'3 1H4 will be paid on 6:10). Monthly depreciation of the building and the equipment is $3,000 and $10,000 respectively (this is the salesa'administrative portion of depreciation and not a part of overhead production costs). All sales are on account. However, in estimating cash ows, Insight Glass expects 60% of the current month sales to be received by the end of the month and the balance to be collected in the next month. Therefore, all the Accounts Receivable owing at June 1st (which represents 40% of May sales) is expected to be received in June