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.

Each desk$-$and$-$chair set requires $12$ board feet of pine planks and $1\mathrm{.}6$ hours of direct labor. Each set sells for $$60.$ Pine planks cost $$\mathrm{.}50$

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 $$22$ 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.