Prepare a direct materials purchases budget for February. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Royal Furniture Company

Direct Materials Purchases Budget

For the Month Ending February $28$

$\backslash$table$[[$Direct$,$Direct,Direct,Direct,$],[$Materials$,$Materials,Materials,Materials,Direct$],[$Fabric$,$Wood,Filler,Springs,Materials$],[($sq$.$ yds$.),($linear ft$.),($cu$.$ ft$.),($units$),$Total$]]$

Required units for production:

King

Prince

Desired inventory, February $28$

Total

Estimated inventory, February $1$

Total units to be purchased

Unit price

Total direct materials to be purchased

$4.$ Prepare a direct labor cost budget for February.

Royal Furniture Company

Direct Labor Cost Budget

For the Month Ending February $28$

$\backslash$table$[[,\backslash$table$[[$Framing$],[$Department$]],\backslash$table$[[$Cutting$],[$Department$]],\backslash$table$[[$Upholstery$],[$Department$]],$Total$],[$Hours required for production:$],[$King$,,,,],[$Prince$],[$Total$],[$Hourly rate,$$,$$$,$$$,],[$Total direct labor cost,$$,$$$,$$$,$$