please solve requirement 1 thank you!

The Langley Bating Company manulactures wood baseboll bats. Langley's wo primary products are a youth bat, designed for children and young teens, and an adult bst, designed for high school and college-aged players. Langley sells the bats to sporting goods stores and all sales ave on account. The youth bat sels for $40, the adult bat sels for 565 . Langley's highest saies volume is in the first three months of the year as retaters prepare for the spring basebolt season. Langley's balance sheel for December 31,2018 , and other data for the firat quarter of 2012 folow: (Click the ioon to view the balance shoot) (i) (Click the icon to view the other dota) Read the requirements. Requirement 1. Prepare Langley's sales budget for the first quarter of 2019. Data table More info a. Hudgeted sales are 1200 youth bats and 2600 adull bats. Finithed Goods invertory on Decerteer 31, 2018, consits of 300 youth bats at 514 b. each and 950 odult tots at 518 wech. Desired ending Firished Goods inventory is 350 youth bats ard 300 advit tats. c. FifO inventory oosting method is ustd. Drect materials reciirenents ure 48 aunces of wood per youth bat and 56 ouncel d. of wood per adul bat The cost of wood is 5025 per cunce. Raw Materiats inventiny on December 31,2015 , conyists of 24.000 ounces of eood e. at 5025 per cunce. Devied ending Raw Materials inventoy is 24,000 ounces (indrect materials are t. insignifeant and not considered tor budpeling ourboses). 9. Each bat requines 0.7 hours of direct laboc, drect labor costs average 510 ser heur? h. Variabie manutacturing everhead as $0.30 per bat. Fued mandacturing onehead indudes 51.200 per quartec in depreciation and 1. S2.0.140 per quarter for efter eoss, wich as insurance and property tanes. Ficed seling and admintralive expenses include 59.000 per quarter lor syiaries. 52,500 per quarter for reet, $1,000 per quarter for inaurances and $500 per quater I for desreciaton. h. Variable seling and adminntrafve expenses wolude wpples at 2 Wh of sales. Data table