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a. Estimated sales for January: Bird house 15,000 units at $25 per unit Bird feeder 40,000 units at $15 per unit b. Estimated inventories at January 1: Direct materials: Wood 600ft. Plastic 1,000 lbs. Finished products: Bird house 1,000 units at $15 per unit Bird feeder 2,500 units at $8 per unit c. Desired inventories at January 31: Direct materials: Wood 500ft. Plastic 1,250 lbs. Finished products: Bird house 1,500 units at $15 per unit Bird feeder 3,000 units at $8 per unit d. Direct materials used in production: In manufacture of Bird House: Wood 0.80ft. per unit of product Plastic 0.10lb. per unit of product In manufacture of Bird Feeder: Wood 0.20ft. per unit of product Plastic 1.00lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $2.50 per ft. Plastic $0.80 per lb. f. Direct labor requirements: Bird House: Fabrication Department 0.40 hr. at $18 per hr. Assembly Department 0.20 hr. at $12 per hr. Bird Feeder: Bird Feeder: Fabrication Department 0.25 hr. at $18 per hr. Assembly Department 0.10hr. at $12 per hr. q. Estimated factory overhead costs for January: i. Estimated other revenue and expense for January: Required: 1. Prepare a sales budget for January. 2. Prepare a production budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. 3. Prepare a direct materials purchases budget for January. For those boxes in which you must enter subtracted or negative numbers use a 4. Prepare a direct labor cost budget for January. 4. Prepare a direct labor cost budget for January. 5. Prepare a factory overhead cost budget for January. Birding Homes \& Feeders Inc. Cost of Goods Sold Budget For the Month Ending January 31 Finished goods inventory, January 1 Work in process inventory, January 1 Direct materials: Direct materials inventory, January 1 Direct materials purchases Cost of direct materials available for use Direct materials inventory, January 31 Dost of direct materials placed in production labor Factory overhead Total manufacturing costs Total work in process during period Work in process inventory, January 31 Cost of goods manufactured Cost of finished goods available for sale Finished goods inventory, January 31 Cost of goods sold 7. Prepare a selling and administrative expenses budget for January. Birding Homes \& Feeders Inc. Selling and Administrative Expenses Budget For the Month Ending January 31 Selling expenses: Sales salaries expense Advertising expense Travel expense-selling 8. Prepare a budgeted income statement for January. In the Other revenue and expense section, indicate expenses as negative amounts