Scholastic Furniture, Incorporated, manufactures a variety of desks, chairs, tables, and shelf units that are sold to public school systems throughout the Midwest. The controller of the company's Desk Division is currently preparing a budget for the second quarter of the year. The following sales forecast has been made by the division's sales manager.

$\backslash$table$[[$April$,12,500$ desk$-$and$-$chair sets$],[$May$,14,500$ desk$-$and$-$chair sets$],[$June$,17,500$ desk$-$and$-$chair sets$]]$

Each desk$-$and$-$chair set requires $15$ board feet of pine planks and $1\mathrm{.}3$ hours of direct labor. Each set sells for $$54.$ Pine planks cost $$\mathrm{.}40$ per board foot, and the division ends each month with enough wood to cover $10$ percent of the next month's production requirements. The division incurs a cost of $$20$ per hour for direct$-$labor wages and fringe benefits. The division ends each month with enough finished$-$goods inventory to cover $20$ percent of the next month's sales.

Required:

Complete the following budget schedules.

Sales budget.

Production budget $($in sets$).$

Raw$-$material purchases.

Direct$-$labor budget.

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

Required $3$

Required $4$

Raw$-$material purchases:

Note: Round "Cost per board foot" to $2$ decimal places.

$\backslash$table$[[,$April,May,June$],[$Planned production $($sets$),12,900,,],[$Raw material required per set $($board feet$),15,,],[$Raw material required for production $($board feet$),193,500,0,0],[\backslash$table$[[$Add: Desired ending inventory of raw material, in board feet $(10\%$