Sales, Production, Direct Materials Purchases, and Direct Labor Cost

The budget director of Royal British Furniture Company requests estimates of sales, production, and other operating data from the various administrative units every month. Selected information concerning sales and production for March is summarized as follows:

a$.$ Estimated sales of William and Kate chairs for March by sales territory:

Eastern Domestic:

William $9,250$ units at $$800$ per unit

Kate $6,000$ units at $$650$ per unit

Western Domestic:

William $6,000$ units at $$700$ per unit

Kate $6,000$ units at $$550$ per unit

International:

William $4,000$ units at $$600$ per unit

Kate $1,000$ units at $$350$ per unit

b$.$ Estimated inventories at March $1$:

Direct materials: Finished products:

Fabric $5,500$ sq$.$ yds$.$ William $1,500$ units

Wood $13,700$ lineal ft$.$ Kate $300$ units

Filler $3,800$ cu$.$ ft$.$

Springs $3,500$ units

c$.$ Desired inventories at March $31$:

Direct materials: Finished products:

Fabric $9,000$ sq$.$ yds$.$ William $2,000$ units

Wood $20,000$ lineal ft$.$ Kate $900$ units

Filler $5,000$ cu$.$ ft$.$

Springs $7,500$ units

d$.$ Direct materials used in production:

In manufacture of William:

Fabric $4\mathrm{.}0$ sq$.$ yds$.$ per unit of product

Wood $16$ lineal ft$.$ per unit of product

Filler $3\mathrm{.}8$ cu$.$ ft$.$ per unit of product

Springs $14$ units per unit of product

In manufacture of Kate:

Fabric $2\mathrm{.}5$ sq$.$ yds$.$ per unit of product

Wood $12$ lineal ft$.$ per unit of product

Filler $3\mathrm{.}2$ cu$.$ ft$.$ per unit of product

Springs $10$ units per unit of product

e$.$ Anticipated purchase price for direct materials:

Fabric $$9\mathrm{.}00$ per sq$.$ yd$.$ Filler $$1\mathrm{.}50$ per cu$.$ ft$.$

Wood $5\mathrm{.}00$ per lineal ft$.$ Springs $2\mathrm{.}00$ per unit

f$.$ Direct labor requirements:

William:

Framing Department $2\mathrm{.}5$ hrs$.$ at $$15$ per hr$.$

Cutting Department $1\mathrm{.}0$ hr$.$ at $$12$ per hr$.$

Upholstery Department $3\mathrm{.}0$ hrs$.$ at $$16$ per hr$.$

Kate:

Framing Department $1\mathrm{.}5$ hrs$.$ at $$15$ per hr$.$

Cutting Department $0\mathrm{.}5$ hr$.$ at $$12$ per hr$.$

Upholstery Department $2\mathrm{.}0$ hrs$.$ at $$16$ per hr$.$

Prepare a production budget for March.

Prepare a direct materials purchases budget for March.

Prepare a direct labor cost budget for March.