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21 1 A. B c. D E F G 22 Sales Budget 23 24 25 26 27 \begin{tabular}{|l|r|r|r|r|} \hline & \multicolumn{5}{c|}{ Sales Budget } & & & \\ \hline Unit Sales & July & August & September & \multicolumn{1}{c|}{ Total } \\ \hline Price per Unit & 2,250 & 2,100 & 1,650 & 6,000 \\ Total Sales & $220,00 & $220.00 & $220.00 & $220,00 \\ \hline \end{tabular} 28 29 30 31 32 33 34 35 \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Direct Materials Purchases Budget } \\ \hline & July & August & September & Total \\ \hline Total Production & 2,380 & 1,965 & 2,115 & 6,460 \\ \hline Direct Materials per Unit & 3.50 & 3.50 & 3.50 & 3.50 \\ \hline Materials Required for Production & 8,330 & 6,878 & 7,403 & 22,610 \\ \hline Add: Desired Ending Inventory & 1,719.38 & 1.850 .63 & 2,327.50 & 2,327.50 \\ \hline Total Material Needs & 10,049.38 & 8,728.13 & 9,730.00 & 24,937.50 \\ \hline Less: Beginning Inventory & 1,000 & 1,719.38 & 1.850 .63 & 1,000 \\ \hline Total Purchases & 9,049 & 7,009 & 7.879 & 23,938 \\ \hline Cost per Steel Ingot & $17.00 & $17.00 & $17.00 & $17.00 \\ \hline Total Cost of Direct Materials & $153,839 & $119,149 & $133,949 & $406,938 \\ \hline \end{tabular} 36 37 38 39 40 41 42 43 44 45 46 47 \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Direct Labor Budget } \\ \hline & July & August & September & Total \\ \hline Total Production & $2,380 & $1,965 & $2,115 & $6,460 \\ \hline Direct Labor Hours Per Unit & 1.50 & 1.50 & 1.50 & 1.50 \\ \hline Total Direct Labor Hours Needed for Production & 3,570 & 2,948 & 3,173 & 9,690 \\ \hline Cost per Direct Labor Hour & $19.00 & $19.00 & $19.00 & $19,00 \\ \hline Total Cost of Direct Labor & $60,690 & $50,108 & $53,933 & $164,730 \\ \hline \end{tabular} 40 Hardin Fabrications is preparing its cash budget for the third quarter