PR 7-3A Budgeted income statement and supporting budgets Obj. 4 The budget director of Feathered Friends Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for December: A. Estimated sales for December: Bird house Bird feeder. B. Estimated inventories at December 1: Direct materials: Wood... Plastic 3,200 units at $50 per unit 3,000 units at $70 per unit Finished products: + 200 ft. Bird house.. 240 lbs. Bird feeder. 320 units at $27 per unit 270 units at $40 per unit EXCEL TEMPLATE