Production Budget For the Quarter Ended June 30th April May June July Budgeted Units Sold 220 400 360 320 Add: Desired ending inventory* 600 540 480 585 Total Units Needed 820 940 840 905 Less: Beginning Inventory 330 600 540 480 Budgeted Production in units 490 340 300 425 * 150% of next month's salesApril May June July Quarter Budgeted Production in Units 490 340 300 425 1,13 (x) Material required per table 15 15 15 15 Direct Material Usage 7,350 5,100 4,500 6,375 16,95 Add: Ending inventory of Material* 2,550 2,250 3,188 3,18 Direct Material Needed 9,900 7,350 7,688 20,13 Less: Beginning Inventory of Material 3,675 2,550 2,250 3,67 Direct Material Purchases 6,225 4,800 5,438 16,46 (x) Cost per Direct Material S 4.00 S 4.00 S 4.00 Direct Material Purchase Cost 24,900 S 19,200 S 21,750 65,85 50% of next month's Material Usage Direct Labour Budget For the Quarter Ended June 30th April May June QuarterSales Budget For the Quarter Ended June 30th April May June Quarter Budgeted Units Sold 220 400 360 980 (x) Sellig Price per unit S 500 S 500 S 500 Budgeted Sales $ 1,10,000 $ 2,00,000 $ 1,80,000 $ 4,90,000Direct Labour Budget For the Quarter Ended June 30th April May June Quarter Budgeted Production in Units 490 340 300 1,130 x) Labour hours required per unit 5 5 5 Total Direct Labour hours needed 2,450 1,700 1,500 5,650 x) Rate per hour S 16 16 16 Direct Labour Cost S 39,200 27,200 S 24,000 90,400 Manufacturing Overhead Budget For the Quarter Ended June 30th April May June Quarter Variable Manufacturing OH:Manufacturing Overhead Budget For the Quarter Ended June 30th April May June Quarter Variable Manufacturing OH: Budgeted Production in Units 490 340 300 1,130 (x) Rate per variable OH S 25 S 25 S 25 Total Variable MOH S 12,250 S 8,500 S 7,500 28,250 Fixed Manufacturing OH S 32,000 S 32,000 S 32,000 S 96,000 Total Manufacturing OH S 44,250 S 40,500 S 39,500 $ 1,24,250 Less: Depreciation S 12,000 S 12,000 S 12,000 S 36,000 Cash paid for Manufacturing OH S 32,250 S 28,500 S 27,500 S 88,250Sales and Administration Budget For the Quarter Ended June 30th April May June Quarter Variable S&A Expense: Sales Commission S 4,400 $ 8,000 7,200 $ 19,600 Fixed S&A Expense: Wages and Salaries 19,000 19,000 $ 19,000 $ 57,000 Utilities 1,700 IS 1,700 S 1,700 S 5,100 Insurance 1,500 S 1,500 S 1,500 S 4,500 Depreciation S 2,100 S 2,100 S 2,100 S 6,300 Miscellaneous 2,200 S 2,200 S 2,200 S 6,600 Total Sales & Administration Expense 30,900 S 34,500 S 33,700 S 99,100 Less: Depreciation S 2,100 2,100 S 2,100 S 6,300 Less: Insurance 1,500 S 1,500 S 1,500 S 4,500 Cash paid for Sales & Admin Expense S 27,300 S 30,900 S 30,100 S 88,300