The budget director of Feathered Friends 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 December 2014:

a. Estimated sales for December: Bird house Bird feeder . . . . . . . . . . . . . . . . . Estimated inventories at December 1: 3,200 units at $50 per unit 3,000 units at $70 per unit . . . . Direct materials Finished products Bird house.......320 units at $27 per unit Bird feeder....... 270 units at $40 per unit c. Desired inventories at December 31: Direct materials Finished products Bird house....... Bird feeder.... 290 units at $27 per unit 250 units at $41 per unit d. Direct materials used in production: In manufacture of Bird House: In manufacture of Bird Feeder: Wood... .. 0.80 ft. per unit of product Wood.... .. Plastic....... . .. .. 0.50 lb. per unit of product Plastic..... .. 1.20 ft. per unit of product 0.75 lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: f. Direct labor requirements Bird House: Bird Feeder: g. Estimated factory overhead costs for December Indirect factory wages Depreciation of plant and $75,000 23,000 Power and light Insurance and property tax $6,000 5,000 equipment