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		14,400		16,800		15,600		13,200		13,200
Unit selling price		$60		$57.5		$57.5		$57.5		$57.5
Direct labor hours per unit		2.0		2.0		1.5		1.5		1.5
Direct labor cost per hour		$6.0		$6.0		$6.0		$7.0		$7.0

Sunland has a labor contract that calls for a wage increase to $7.0 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 21,120 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 Direct Materials PurchasesDesired Ending InventoryDesired Ending Direct MaterialsSales in UnitsRequired Production UnitsBeginning Direct MaterialsDirect Materials Per UnitTotal Materials RequiredBeginning InventoryTotal Required Units		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 Direct Materials PurchasesDirect Materials Per UnitBeginning InventoryTotal Materials RequiredSales in UnitsDesired Ending InventoryBeginning Direct MaterialsRequired Production UnitsTotal Required UnitsDesired Ending Direct Materials		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 PurchasesRequired Production UnitsDesired Ending InventoryDirect Materials Per UnitTotal Materials RequiredTotal Required UnitsBeginning InventoryDesired Ending Direct MaterialsBeginning Direct MaterialsSales in 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 Total Required UnitsRequired Production UnitsBeginning Direct MaterialsDesired Ending Direct MaterialsTotal Materials RequiredDirect Materials Per UnitSales in UnitsBeginning InventoryDesired Ending InventoryDirect Materials Purchases		enter a number of units		enter a number of units		enter a number of units		enter a number of units
Total Required Units Sales in UnitsBeginning InventoryBeginning Direct MaterialsDirect Materials Per UnitTotal Materials RequiredDesired Ending Direct MaterialsRequired Production UnitsTotal Required UnitsDirect Materials PurchasesDesired Ending Inventory		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 Desired Ending InventoryBeginning Materials InventoryDirect Materials PurchasesDirect Labor Cost Per HourCost Per PoundTotal Direct Labor CostTotal Pounds Required for ProductionDirect Labor Hours per UnitTotal Hours NeededTotal Cost of Direct Materials PurchasesDirect Materials Per UnitProduction in UnitsTotal Materials Required		enter a number of units		enter a number of units		enter a number of units
select a labor budget item Total Direct Labor CostCost Per PoundTotal Materials RequiredDirect Materials Per UnitDesired Ending InventoryProduction in UnitsTotal Pounds Required for ProductionDirect Labor Cost Per HourBeginning Materials InventoryDirect Labor Hours per UnitDirect Materials PurchasesTotal Cost of Direct Materials PurchasesTotal Hours Needed		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 Cost of Direct Materials PurchasesDirect Materials PurchasesBeginning Materials InventoryTotal Materials RequiredDesired Ending InventoryProduction in UnitsDirect Materials Per UnitDirect Labor Hours per UnitTotal Hours NeededCost Per PoundTotal Pounds Required for ProductionDirect Labor Cost Per HourTotal Direct Labor Cost		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 Cost Per PoundDirect Labor Cost Per HourTotal Hours NeededDirect Labor Hours per UnitTotal Direct Labor CostTotal Pounds Required for ProductionDirect Materials PurchasesBeginning Materials InventoryTotal Cost of Direct Materials PurchasesTotal Materials RequiredDesired Ending InventoryProduction in UnitsDirect Materials Per Unit		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select a closing labor budget item Total Hours NeededDesired Ending InventoryTotal Pounds Required for ProductionDirect Materials Per UnitTotal Cost of Direct Materials PurchasesCost Per PoundTotal Materials RequiredBeginning Materials InventoryDirect Labor Hours per UnitDirect Labor Cost Per HourProduction in UnitsDirect Materials PurchasesTotal Direct Labor Cost		$enter a total dollar amount		$enter a total dollar amount