Question Four Hyper Sports Inc. is a manufacturer of sports uniforms. Among the uniforms they produce are jerseys for the girls netball teams of Rockingham and Mandurah. The company uses fabric to create the jerseys and sews on a logo patch purchased from a licensed store. Details of the teams are as follows: Rockingham, with teal jerseys and the Rockingham logo . Mandurah, with red jerseys and the Mandurah logo The budgeted direct cost inputs for each product in 2022 are as follows: Rockingham Mandurah Teal fabric 2 metres 0 Red fabric 2.5 metres Rockingham logo patches OH O O Mandurah logo patches Direct manufacturing labour 3 hours 4 hours Data pertaining to the direct materials for April 2022 are as follows: Actual Beginning Direct Materials Inventory, April 1, 2022 Rockingham Mandurah Teal fabric 18 metres 0 Red fabric 0 7 metres Rockingham logo patches 45 0 Mandurah logo patches O 60 Target Ending Direct Materials Inventory, April 30, 2022 Rockingham Mandurah Teal fabric 16 metres Red fabric 0 16 metres Rockingham logo patches 25 Mandurah logo patches 0 25 O7 8 80% + Unit cost data for direct cost inputs pertaining to March 2022 and April 2022 are as follows: March (Actual) April (Budgeted) Teal fabric (per metre) $ 9 10 Red fabric (per metre) 12 11 Rockingham logo (per patch) av Mandurah logo (per patch) Manufacturing labour cost per hour 26 27 Manufacturing overhead (both variable and fixed) is allocated to each jersey based on budgeted direct manufacturing labour hours per jersey. The budgeted variable manufacturing overhead rate for April 2022 is $16 per direct manufacturing labour hour. The budgeted fixed manufacturing overhead for April 2022 is $14,640. Both variable and fixed manufacturing overhead costs are allocated to each unit of finished goods. Data relating to the finished goods inventory for April 2022 are as follows: Rockingham Mandurah Beginning inventory, in units 12 17 Beginning inventory, in dollars (cost) $ 2,244 $ 4,284 Target ending inventory, in units 22 27 Budgeted sales for April 2022 are 130 units of Rockingham jerseys and 190 units of Mandurah jerseys. The budgeted selling prices per unit in April 2022 are $229 for the Rockingham jerseys and $296 for the Mandurah jerseys. Assume the following in your answer: Work-in-process inventories are negligible and ignored. Direct materials inventory and finished goods inventory are costed using the FIFO method. Unit cost of direct materials purchased and finished goods are constant in April 2022. OLDOB W ASUS VivoBook