Swifty Furniture builds high-end hand-made dining tables. Attacus Simmons, the companys owner, has developed the following sales forecast for 2022.

		1st Quarter		2nd Quarter		3rd Quarter		4th Quarter
Forecasted sales (tables)		2,700		3,200		2,800		1,700

Because of the time needed to create each table, Swifty maintains an ending Finished Goods Inventory of 20% of the following quarters budgeted sales. Swifty has been following this inventory policy for several years. The company ended 2021 with 400 tables on hand. The standard cost card for a table is as follows:

		Standard Quantity		Standard Price			Total Standard Cost
American cherry wood		20 board feet		$4/board foot				$80
American cherry turning square (legs)		4 squares		$8/square				32
Direct labor		8 DLH		$15/DLH				120
Variable overhead		8 DLH		$45/DLH				360
Fixed overhead		8 DLH		$12/DLH				96
								$688

Prepare Swiftys production budget for 2022. Assume that the desired ending inventory for 2022 is 500 tables.

Production Budget
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Annual
select an opening production budget item Budgeted ending inventoryBudgeted productionBudgeted unit salesBeginning inventoryTotal units required	enter a number of units	enter a number of units	enter a number of units	enter a number of units	enter a number of units
select a production budget item Total units requiredBudgeted ending inventoryBudgeted unit salesBeginning inventoryBudgeted production	enter a number of 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 Budgeted ending inventoryBudgeted unit salesBudgeted ProductionTotal units requiredBeginning inventory	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	enter a total number of units for the first part
select a production budget item Budgeted ending inventoryBudgeted unit salesBeginning inventoryTotal units requiredBudgeted production	enter a number of units	enter a number of units	enter a number of units	enter a number of units	enter a number of units
select a closing production budget item Budgeted ending inventoryBeginning inventoryTotal units requiredBudgeted unit salesBudgeted Production	enter a total number of 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

Swifty maintains inventory of American cherry wood equal to 10% of the following quarters production needs. On December 31, 2021, Swiftys physical inventory count showed 4,800 board feet of American cherry. Due to an anticipated price increase in 2023, managers want to have 5,000 board feet of American cherry wood in inventory on December 31, 2022. Prepare Swiftys 2022 direct materials purchases budget for American cherry wood.

1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Annual
	enter a number of units	enter a number of units	enter a number of units	enter a number of units	enter a number of units
	enter a number of board feet	enter a number of board feet	enter a number of board feet	enter a number of board feet	enter a number of board feet
	enter a total number of board feet for the first part	enter a total number of board feet for the first part	enter a total number of board feet for the first part	enter a total number of board feet for the first part	enter a total number of board feet for the first part
	enter a number of board feet	enter a number of board feet	enter a number of board feet	enter a number of board feet	enter a number of board feet
	enter a total number of board feet for the second part	enter a total number of board feet for the second part	enter a total number of board feet for the second part	enter a total number of board feet for the second part	enter a total number of board feet for the second part
	enter a number of board feet	enter a number of board feet	enter a number of board feet	enter a number of board feet	enter a number of board feet
	enter a total number of board feet for the third part	enter a total number of board feet for the third part	enter a total number of board feet for the third part	enter a total number of board feet for the third part	enter a total number of board feet for the third part
	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount	$enter a dollar amount
	$enter a total dollar amount	$enter a total dollar amount	$enter a total dollar amount	$enter a total dollar amount	$enter a total dollar amount

Prepare Swiftys direct labor budget for 2022