Sunland Company makes and sells artistic frames for pictures. The controller is responsible for preparing the master budget and has accumulated the following information for 2022.

		January		February		March		April		May
Estimated unit sales		11,280		13,160		12,220		10,340		10,340
Unit selling price		$40		$37.5		$37.5		$37.5		$37.5
Direct labor hours per unit		2.0		2.0		1.5		1.5		1.5
Direct labor cost per hour		$7.0		$7.0		$7.0		$8.0		$8.0

Sunland has a labor contract that calls for a wage increase to $8.0 per hour on April 1. New labor-saving machinery has been installed and will be fully operational by March 1. Sunland expects to begin the year with 16,544 frames on hand and has a policy of carrying an end-of-month inventory of 100% of the following months sales, plus 40% of the second following months sales.

Prepare a production budget for Sunland Company by month and for the first quarter of the year.

SUNLAND COMPANY Production Budget choose the accounting period For the Year Ending March 31, 2022March 31, 2022For the Quarter Ending March 31, 2022
		Jan		Feb		Mar		Total
select an opening production budget item Beginning Direct MaterialsDirect Materials Per UnitRequired Production UnitsDirect Materials PurchasesTotal Materials RequiredBeginning InventorySales in UnitsDesired Ending Direct MaterialsTotal Required UnitsDesired Ending Inventory		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess: select a production budget item Desired Ending InventorySales in UnitsDirect Materials PurchasesTotal Materials RequiredTotal Required UnitsDirect Materials Per UnitDesired Ending Direct MaterialsBeginning InventoryBeginning Direct MaterialsRequired Production Units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Direct Materials Per UnitDirect Materials PurchasesTotal Materials RequiredDesired Ending Direct MaterialsDesired Ending InventoryTotal Required UnitsBeginning Direct MaterialsSales in UnitsBeginning InventoryRequired Production Units		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess: select a production budget item Beginning InventoryBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials PurchasesRequired Production UnitsSales in UnitsTotal Required UnitsTotal Materials RequiredDesired Ending InventoryDirect Materials Per Unit		enter a number of units		enter a number of units		enter a number of units		enter a number of units
Total Required Units Beginning Direct MaterialsTotal Materials RequiredSales in UnitsDirect Materials PurchasesBeginning InventoryRequired Production UnitsDesired Ending Direct MaterialsDesired Ending InventoryDirect Materials Per UnitTotal Required Units		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units

eTextbook and Media

Prepare a direct labor budget for Sunland Company by month and for the first quarter of the year. The direct labor budget should include direct labor hours. (Round Direct labor hours per unit answers to 1 decimal place, e.g. 52.7.)

SUNLAND COMPANY Direct Labor Budget choose the accounting period For the Year Ending March 31, 2022For the Quarter Ending March 31, 2022March 31, 2022
		Jan		Feb		Mar		Total
select an opening labor budget item Direct Materials PurchasesTotal Hours NeededTotal Pounds Required for ProductionDirect Labor Cost Per HourTotal Cost of Direct Materials PurchasesCost Per PoundDirect Labor Hours per UnitTotal Materials RequiredProduction in UnitsDirect Materials Per UnitDesired Ending InventoryTotal Direct Labor CostBeginning Materials Inventory		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Beginning Materials InventoryTotal Materials RequiredTotal Direct Labor CostTotal Hours NeededTotal Pounds Required for ProductionDesired Ending InventoryProduction in UnitsDirect Materials PurchasesDirect Labor Cost Per HourDirect Labor Hours per UnitCost Per PoundTotal Cost of Direct Materials PurchasesDirect Materials Per Unit		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place		enter a number of hours rounded to 1 decimal place
select a summarizing line for the first part Total Direct Labor CostDesired Ending InventoryProduction in UnitsDirect Materials Per UnitDirect Materials PurchasesTotal Pounds Required for ProductionDirect Labor Hours per UnitBeginning Materials InventoryCost Per PoundTotal Materials RequiredTotal Cost of Direct Materials PurchasesTotal Hours NeededDirect Labor Cost Per Hour		enter a total number of hours for the first part		enter a total number of hours for the first part		enter a total number of hours for the first part
select a labor budget item Total Materials RequiredDirect Materials Per UnitDirect Materials PurchasesDirect Labor Cost Per HourBeginning Materials InventoryTotal Pounds Required for ProductionTotal Hours NeededProduction in UnitsDesired Ending InventoryTotal Cost of Direct Materials PurchasesTotal Direct Labor CostCost Per PoundDirect Labor Hours per Unit		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Direct Materials Per UnitTotal Pounds Required for ProductionTotal Cost of Direct Materials PurchasesBeginning Materials InventoryTotal Hours NeededDirect Labor Hours per UnitDesired Ending InventoryProduction in UnitsDirect Materials PurchasesDirect Labor Cost Per HourTotal Direct Labor CostCost Per PoundTotal Materials Required		$enter a total dollar amount		$enter a total dollar amount		$enter a total dollar amount