Sales Projections in Units January February March April May 20,219 22,303 40,461 47,930 33,821 Projected Sales Price/Unit $ 110.00 Monthly Projected Selling & Administrative Expenses Variable Cost/Unit $ 19.00 Fixed Costs $ 3,158.00 Production: Desired Ending Inventory Beginning Inventory (new business) 87.8% 0 55.4% Materials Desired Ending Inventory Number of Materials per Unit Projected Cost/Material Unit Beginning Inventory (new business) 3.0 $ 6.00 0 Direct Labor Time per Unit (in hours) Cost per Hour 2.00 $ 12.00 Manufacturing Overhead Variable Cost/Unit $ 4.00 Fixed Costs $ 10,990 SELLING & ADMINISTRATIVE (S&A) EXPENSE BUDGET January February March Sales in Units Variable S&A Rate/Unit Anticipated Variable Costs Fixed S&A Costs Total Anticipated Selling & Administrative Costs