The budget director of Birding Homes & Feeders Inc., with the assistance of the controller, treasurer, production manager, and sales manager, has gathered the following data for use in developing the budgeted income statement for January:

a$.$ Estimated sales for January:

Bird house $15,000$ units at $$25$ per unit

Bird feeder $40,000$ units at $$15$ per unit

b$.$ Estimated inventories at January $1$:

Direct materials:

Wood $600$ ft$.$

Plastic $1,000$ lbs$.$

Finished products:

Bird house $1,000$ units at $$15$ per unit

Bird feeder $2,500$ units at $$8$ per unit

c$.$ Desired inventories at January $31$:

Direct materials:

Wood $500$ ft$.$

Plastic $1,250$ lbs$.$

Finished products:

Bird house $1,500$ units at $$15$ per unit

Bird feeder $3,000$ units at $$8$ per unit

d$.$ Direct materials used in production:

In manufacture of Bird House:

Wood $0\mathrm{.}80$ ft$.$ per unit of product

Plastic $0\mathrm{.}10$ lb$.$ per unit of product

In manufacture of Bird Feeder:

Wood $0\mathrm{.}20$ ft$.$ per unit of product

Plastic $1\mathrm{.}00$ lb$.$ per unit of product

e$.$ Anticipated cost of purchases and beginning and ending inventory of direct materials:

Wood $$2\mathrm{.}50$ per ft$.$ Plastic $$0\mathrm{.}80$ per lb$.$

f$.$ Direct labor requirements:

Bird House:

Fabrication Department $0\mathrm{.}40$ hr$.$ at $$18$ per hr$.$

Assembly Department $0\mathrm{.}20$ hr$.$ at $$12$ per hr$.$

Bird Feeder:

Fabrication Department $0\mathrm{.}25$ hr$.$ at $$18$ per hr$.$

Assembly Department $0\mathrm{.}10$ hr$.$ at $$12$ per hr$.$

g$.$ Estimated factory overhead costs for January:

Line Item Description Amount

Indirect factory wages $$40,000$

Depreciation of plant and equipment $20,000$

Power and light $10,000$

Insurance and property tax $5,000$

h$.$ Estimated operating expenses for January:

Line Item Description Amount

Sales salaries expense $$125,000$

Advertising expense $80,000$

Office salaries expense $40,000$

Depreciation expense$$office equipment $4,000$

Travel expense$$selling $25,000$

Office supplies expense $2,500$

Miscellaneous administrative expense $3,500$

i$.$ Estimated other revenue and expense for January:

Line Item Description Amount

Interest revenue $$4,540$

Interest expense $3,000$

j$.$ Estimated tax rate: $25\%$

Required:

Sales Budget

For the Month Ending January $31$

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