Skysong Company is well known for its high$-$quality men's shoes. It manufactures all of its products in regional facilities throughout

North America, trying to source DM locally when possible. Managers in the production area of one of its plants are beginning to work

on next year's first$-$quarter budgets to ensure they'll have the necessary resources available.

Sales are expected to be steady, with $3,400$ pairs of shoes $($one pair is one unit$)$ budgeted in January. February and March have

anticipated sales volume of $3,800$ units each, while April will be down slightly to $3,300$ units. In order to prevent stock$-$outs, Skysong's

policy requires $15\%$ of the following month's sales be held in ending inventory for all of its shoes. This policy is expected to be met on

December $31$ of this year. Additional DL and MOH information is as follows.

Standard DL time

DL rate

Variable MOH rate

Fixed MOH costs

Supervisor salaries

Depreciation on plant assets

Insurance and taxes

$0\mathrm{.}5$ hours per unit

$$13\mathrm{.}00$ per DL hour

$$1\mathrm{.}40$ per DL hour

$$4,500$ per month

$$6,500$ per month

$$3,400$ per month

$($a$)$

Prepare Skysong's production budget for quarter $1$ for this facility.

PLEASE ANSWER FOR JANUARY, FEBRUARY, MARCH, AND QUARTER.