The budget director of Outdoor Chef Grill Company requests estimates of sales, produc- tion, and other operating data from the various administrative units every month. Selected information concerning sales and production for May 2012 is summarized as follows:

Estimated sales for May by sales territory:

Maine:

BackyardChef ...................................... 280 units at $750 per unit

MasterChef......................................... 250 units at $1,500 per unit

Vermont:

BackyardChef ...................................... 210 units at $800 per uni

MasterChef......................................... 160 units at $1,600 per un

New Hampshire:

BackyardChef ...................................... 305 units at $850 per unit

MasterChef......................................... 275 units at $1,700 per unit

Estimated inventories at May 1:

Direct materials:

Grates . . . . . . . . . . . . . . . .......... 300 units 1,800 lbs.

Stainless steel. . . . . . . . .......... 1,800 lbs

Burner subassemblies .......... 150 units

Shelves . . . . . . . . . . . . . . ........ 300 units

Finished products:

BackyardChef ............ 36 units

Master Chef. . . . . . . . . . . . . . . 18 units

Desired inventories at May 31:

Direct materials: Grates . . . . . . . . . . . . . . . 320 units

Stainless steel. . . . . . . . .......... 2,100 lbs.

Burner subassemblies .......... 135 units

Shelves . . . . . . . . . . . . . . .......... 285 units

Finished products:

BackyardChef ............ 31 units

Master Chef. . . . . . . . . . . . . . . 23 units

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

Burnersubassemblies ................ 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

Burnersubassemblies ................ 4 units per unit of product

Shelves . . . . . . . . . . . . . . . . . . . . . . . . . . 5 units per unit of product

Anticipated purchase price for direct materials:

Grates . . . . . . . . . . . . . . . . . . . . . . $16 per unit

Stainless steel . . . . . . . . . . . . . . . $5 per lb.

Burner subassemblies . . . . . . . . . $125 per unit

Shelves . . . . . . . . . . . . . . . . . . . . . . . $8 per unit

Direct labor requirements:

Backyard Chef:

StampingDepartment..................... 0.60 hr. at $17 per hr

FormingDepartment...................... 0.80 hr. at $14 per hr

AssemblyDepartment................... 2.0 hrs. at $12 per hr.

Master Chef:

StampingDepartment..................... 0.80 hr. at $17 per hr

FormingDepartment...................... 1.50 hrs. at $14 per hr.

AssemblyDepartment................... 2.50 hrs. at $12 per hr.

1. Prepare a sales budget for May.

2. Prepare a production budget for May.

3.Prepare a direct materials purchases budget for May.

4. Prepare a direct labor cost budget for May.