Sales Projections in Units \begin{tabular}{|ll|} \hline January & 21,945 \\ \hline February & 28,615 \\ \hline March & 42,948 \\ \hline April & 54,526 \\ \hline May & 34,817 \\ \hline \end{tabular} \begin{tabular}{lll} \hline Projected Sales Price/Unit & $206.00 \\ \end{tabular} Monthly Projected Selling \& Administrative Expenses Variable Cost/Unit Fixed Costs \begin{tabular}{lr} $ & 12.00 \\ \hline$2,662.00 \\ \hline \end{tabular} Production: Desired Ending Inventory Beginning Inventory (new business) 052.6% Materials Desired Ending Inventory Number of Materials per Unit Projected Cost/Material Unit Beginning Inventory (new business) \begin{tabular}{l} \hline Direct Labor \\ \begin{tabular}{l} Time per Unit (in hours) \\ Cost per Hour \end{tabular} \\ \end{tabular} Manufacturing Overhead Variable Cost/Unit \begin{tabular}{lr} \multicolumn{2}{c}{81.0%} \\ \hline$ & 7.0 \\ \hline$ & 5.00 \\ \hline \end{tabular} Fixed Costs \begin{tabular}{lr} $ & 5.00 \\ \hline$ & 3,909 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & \multicolumn{3}{|c|}{ DIRECT LABOR BUDGET } \\ \hline & January & February & March \\ \hline Number of Units Produced & & & \\ \hline Direct Labor Hours/Unit & & & \\ \hline \begin{tabular}{l} Total Direct Labor Hours \\ Needed \end{tabular} & & & \\ \hline Cost/Direct Labor Hour & & & \\ \hline Total Direct Labor Cost & & & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Direct Labor Hours/Unit & \\ \hline Cost/Direct Labor Hour & \\ \hline Cost of Direct Labor per Product & \\ \hline \end{tabular}