Susans Pickled Snacks produces several types of pickled vegetables. The company budgets for each quarter in the last month of the previous quarter. In early March, Susan is preparing the budget for pickled beets. Budgeted sales are 12900 jars for April, 16700 jars for May, and 20300 jars for June. Each jar requires 1.3 pounds of beets. The pickling process takes 60 minutes for 20 jars. Because pressurized cooking is used, the processing is monitored by an employee at all times. Each jar of pickled beets sells for $15.00. Susan requires ending Finished Goods inventory equal to 20% of the following months sales. Other information is as follows:

Standard direct labor rate		$12.00	per hour
Manufacturing overhead rate		45.00	per direct labor hour
Price of beets		6.00	per pound
Price of jars, 100-lot		150.00	per lot

What is Susans production budget for April?

16240

13660

12140

12900