QUESTONS 2 and 3 detailed calculations in excel

Hazlett, Inc., operates at capacity and makes plastic combs and hairbrushes. Although the combs and brushes are a matching set, they are sold individually and so the sales mix is not 1:1. Hazlett's management is planning its annual budget for fiscal year 2018. Hazlett accounts for direct materials and ending finished goods using a FIFO cost flow assumption. Here is information for 2018: Input Prices Direct Materials $0.72 per bunch $14 per hour Plastic $0.38 per Ounce Direct Labor Combs Brushes Input Consumption Direct Materials Plastic Bristes Direct Labor Machine Hours (MH) 5.8 ounce 8.2 ounces 15 brunches 0.058 hour 0.22 hour 0.024 MH 0.15 MH Inventory Beginning Inventory Target Ending Inventory Cost of Beginning Inventory Plastie Bristles 1.680 ounces 1.820 bunches 1,764 ounces 2,252 bunches $-156 $1.219 Sales and Inventory Expected Sales in units Selling Price Target Ending Inventory in units Beginning Inventory in its Beginning Inventory in dollars Combs Brushes 12,800 14,200 $9 1,500 608 1,220 $2,700 $27,580 $31 1.480 Combs are manufactured in batches of 200, and brushes are mamifactured in batches of 100. It takes 28 minutes to set up for a batch of combs and 1 hour to set up for a batch of brushes. Hazlett uses activity-based costing and has classified all overhead costs as shown in the following table. Budgeted fixed overhead costs vary with capacity. Hazlett operates at capacity so budgeted fixed overhead cost per unit equals the budgeted fixed overhead costs divided by the budgeted quantities of the cost allocation base. Delivery trucks transport units sold in delivery sizes of 1,000 combs or 1,000 brushes Manufacturing Cont Type Budgeted Variable Budgeted Fixed Cont Driver/Allocation Base Materials handling $16,235 $22,200 Numbers of ounces of plastic wed Setup $10,445 $16,650 Setup hours Proceeing $11,640 $35,000 Machine hours Inspection $10,800 $1,520 Number of units produced $21,150 Non-Manufacturing Cost Type Budgeted Variable Budgeted Fixed Cost Driver/Allocation Base Marketing $90.000 Sales revento Distribution $1,100 Number of deliveries Q.1) Calculate budgeted number of combs to be produced. Q-2) Calculate budgeted unit production cost of comb. Q-3) Calculate budgeted unit production cost of brush