Swifty 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, Swifty'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. Prepare the DL budget for quarter 1 for this facility. (Round answers to 2 decimal places, e.g. 15.25.)