TAREA 5.2 / PR22-2A: SALES, PRODUCTION, DIRECT MATERIALS PURCHASE AND DIRECT LABOR COST BUDGETS a. Estimated sales for July by sales territory Maine Backyard Chef 315 units at $710 per unit Master Chef 155 units at $1,215 per unit Vermont Backyard Chef 245 units at $760 per unit Master Chef 115 units at $1,315 per unit New Hampshire Backyard Chef 365 units at $760 per unit Master Chef 185 units at $1,415 per unit b. Estimated inventories at July 1(beginning) Direct materials Finished products: Grates 300 units Backyard Chef 35 units Stainless steel 1,510 lbs. Master Chef 38 units Burner sub assemblies 175 units Shelves 345 units C. Estimated inventories at July 31(ending) Direct materials Finished products: Grates 345 units Backyard Chef 50 units Stainless steel 1,810 lbs. Master Chef 25 units Burner sub assemblies 160 units Shelves 320 units d. Direct materials used in production In manufacture of Backyard Chef Grates 3 units per unit of product Stainless steel 24 lbs. per unit of product Burner sub assemblies 2 units per unit of product Shelves 4 units per unit of product In manufacture of Master Chef Grates 6 units per unit of product Stainless steel 42 lbs. per unit of product Burner sub assemblies 4 units per unit of product Shelves 5 units per unit of product e. Anticipated purchase price for direct materials Grates $15 per unit Stainless steel $6 pr lb. Burner sub assemblies $110 per unit Shelves $10 per unitTAREA 5.2 / PR22-2A: SALES, PRODUCTION, DIRECT MATERIALS PURCHASE AND DIRECT LABOR COST BUDGETS d. Direct labor requirements In manufacture of Backyard Chef Stamping Department 0.50 hr. at $17 per hr. Forming Department 0.50 hr. at $15 per hr. assembly Department 1.00 hr. at $14 per hr. In manufacture of Master Chef Stamping Department 0.60 hr. at $17 per hr. Forming Department 0.80 hr. at $15 per hr. assembly Department 1.50 hr. at $14 per hr. Instructions: a. Prepare a sales budget for July b. Prepare a production budget for July c. Prepare a direct materials purchases budget for July d. Prepare a direct labor cost budget for July