Sales Sales PRODUCTION BUDGET \begin{tabular}{|l|l|l|l|l|} \hline & January & February & March & April \\ \hline Sales in Units & & & & \\ \hline Desired Ending Inventory & & & & \\ \hline Total Units Needed & & & & \\ \hline Beginning Inventory & & & & \\ \hline Total Production in Units & & & & \\ \hline \end{tabular} DIRECT LABOR BUDGET \begin{tabular}{|l|c|c|c|} \hline \multicolumn{3}{|c|}{ DIRECT LABOR BUDCET } \\ \hline & January & February & March \\ \hline Number of Units Produced & & & \\ \hline Direct Labor Hours/Unit & & & \\ \hline Total Direct Labor Hours Needed & & & \\ \hline CostDirect Labor Hour & & & \\ \hline Total Direct Labor Cost & & & \\ \hline \end{tabular} Direct Labor Hours/Unit Cost/Direct Labor Hour Cost of Direct Labor per Product Direct Labor Time per Unit (in hours) Fixed Costs $4,226.00 Production: Desired Ending Inventory Beginning Inventory (new business) 041.0% Materials Desired Ending Inventory Number of Materials per Unit Projected Cost/Material Unit Beginning Inventory (new business) \begin{tabular}{c} \( \frac{41.0 \%}{\hline} \frac{10.0}{\hline 30.00} \) \\ \hline$0 \\ \hline \end{tabular} Direct Labor Time per Unit (in hours) Cost per Hour \begin{tabular}{rr} & 1.00 \\ \hline$ & 11.00 \\ \hline \end{tabular} Manufacturing Overhead Variable Cost/Unit Fixed Costs \begin{tabular}{rr} $ & 5.00 \\ \hline$ & 4,212 \\ \hline \end{tabular} \begin{tabular}{|crr|} \hline Direct Labor Time per Unit (in hours) Cost per Hour & & 1.00 \\ \hline & $11.00 \\ \hline Manufacturing Overhead \\ Variable Cost/Unit \\ Fixed Costs & $ & \\ \hline \end{tabular}