round your answer to whole number

QUESTION: Maurizio Inc. is a company which designs outstanding costumes, designed to be worn by the contestants on "Dancing with The Stars". Below is the expected (budgeted) data for the start of next year: April May June July Sales in units 40 60 90 70 Sales price per unit $240.00 $260.00 $310.00 $400.00 The desired ending inventory for finished goods (production) is 10% of next month's sales. The desired ending inventory for raw materials is 20% of the next month's raw material requirements. Raw material required for each unit of the product is 5 units. The cost of each unit of raw material is $50 per unit. Time required to assemble one (1) costume is 120 minutes. Workers are paid $25 per direct labour hour. Using the above information answer the following questions. Using the sales budget, calculate the budgeted sales for May. HINT: remember the entry rules! Complete the production budget. How many units will have to be produced in May to meet the requirements? HINT: What are the "Units to be produced" on the production budget for May? I Prepare the Direct Materials Purchases Budget. What will be the cost of May's production? HINT: On the Direct Materials Purchases Budget, what will be the "Total direct materials cost"? A Prepare the Direct Labour Budget. What will be the total direct labour cost (rounded to the nearest dollar) for May