sorry, i do not get what you are trying to ask for. this is part of the question.

this is the answers to requirement 7 and 8... i need answers from 8 to 11. thanks

Learning Objective 3 P22-47B Preparing an operating budget-sales, production, direct materials, direct labor, overhead, COGS, and S&A expense budgets The Irwin Batting Company manufactures wood baseball bats. Irwin's two primary products are a youth bat, designed for children and young teens, and an adult bat, designed for high school and college-aged players. Irwin sells the bats to sporting 3. POHR $11 Adult bats COGS $65,450 goods stores, and all sales are on account. The vouth bat sells for $35; the adult bat sells for $50. Irwin's highest sales volume is in the first three months of the year as retailers prepare for the spring baseball scason. Irwin's balance sheet for December 2018, follows: 31, IRWIN BATTING COMPANY Balance Sheet December 31, 2018 Assets Current Assets: Cash Accounts Receivable Raw Materials Inventory Finished Goods Inventory Total Current Assets 20,000 18,500 9,000 16,000 63,500 Property, Plant, and Equipment Equipment Less: Accumulated Depreciation 130,000 (70,000) 60,000 Total Assets $123,500 Liabilities Current Liabilities: Accounts Payable 11,600 Stockholders' Equity Common Stock, no par Retained Earnings $ 90,000 21,900 Total Stockholders' Equity Total Liabilities and Stockholders' Equity 111,900 $ 123,500 Other data for Irwin Batting Company for the first quarter of 2019 a. Budgeted sales are 1,400 youth bats and 3,300 adult bats. b. Finished Goods Inventory on December 31, 2018, consists of 700 youth bats at $15 each and 550 adult bats at $10 each. c. Desired ending Finished Goods Inventory is 220 youth bats and 300 adult bats; FIFO inventory costing method is used Direct materials requirements are 40 ounces of wood for youth bats and 70 ounces of wood for adult bats. The cost of wood is $0.10 per ounce. Raw Materials Inventory on December 31, 2018, consists of 90,000 ounces of wood at $0.10 per ounce. d. e. f. Desired ending Raw Materials Inventory is 90,000 ounces indirect materials are g Each bat requires 0.4 hours of direct labor; direct labor costs average h. Variable manufacturing overhead is $0.30 per bat. insignificant and not considered for budgeting purposes). $26 per hour. i. Fixed manufacturing overhead includes $1,300 per quarter in depreciation and S14,977 per quarter for other costs, such as insurance and property taxe r 22 j. Fixed selling and administrative expenses include $13,000 per quarter for salaries; per quarter for rent; $1,400 per quarter for insurance; and $450 per quarter $3,500 for depreciation. e in and minisraive epens i supplies at #8-Calculate TOTAL Fixed Costs #9-Calculate Breakeven in units for the YOUTH BATS ONLY #10-Calculate Required Sales in dollars AND in units for the YOUTH BATS ONLY assuming a target profit of $10,000 #11-Prepare a Contribution Margin Income Statement for the YOUTH BATS ONLY and comment on the results from Requirements #9 through #11. Answer 7 Direct material (40 0.10) Direct labor (0.4 26) Variable overhead Variable selling and administrative expense (35*1%) $ Variable cost per unit 4.00 $10.40 0.30 0.35 $15.05 Answer 8 Fixed overhead (1300+14977) Fixed selling and administrative expense (13000+3500+1400+450) $ Total Fixed Costs for Quarter $16,277 18,350 S 34,627