The Cooke Batting Company manufactures wood baseball bats Cooke's two primary products are a youth bat , designed for children and young teens , and an adult bat , designed for high school and college - aged players . Cooke sells the bats to sporting goods stores and all sales are on account . The youth bat sells for $ 45 the adult bat sells for $ 60 . Cooke's highest sales volume is in the first three months of the year as retailers prepare for the spring baseball season Cooke's balance sheet for December 31 , 2024 , and other data for the first quarter of 2025 follow ( Click the icon to view the balance sheet ) ( Click the icon to view the other data . ) Read the requirements.

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Cooke Batting Company Direct Materials Budget For the Quarter Ended March 31, 2025 Requirement 4. Prepare Cooke's cost of goods sold budget for the first quarter of 2025. Before preparing the cost of goods sold budget, calculate the projected manufacturing cost per bat for 2025 . (Round all amounts to the nearest cent.) Data table istrative expense budget for the first quarter of 2025 . 2025 . Requirement 2. Prepare Cooke's production budget for the first quarter of 2025. Requirement 1. Prepare Cooke's sales budget for the first quarter of 2025. Prepare the direct labor budget. (Enter any hours per unit amounts to two decimal places, X.XX.) Manufacturing Overhead Budget For the Quarter Ended March 31, 2025 Requirement 3, Prepare Cooke's direct materals budget, direct lasor budget, and manufacturing overhead budget for the first quarter of 2025. Round the predetermined overhead alocation rate to two decimal places. The orenthesd allocation base is direct labor hours Aegin by preparing the direct muterals budgut a. Budgeted sales are 1,500 youth bats and 3,300 adult bats. b. Finished Goods Inventory on December 31,2024 , consists of 350 youth bats at $20 each and 550 adult bats at $16 each. c. Desired ending Finished Goods Inventory is 400 youth bats and 450 adult bats; FIFO inventory costing method is used. d. Direct materials requirements are 52 ounces of wood per youth bat and 62 ounces of wood per adult bat. The cost of wood is $0.30 per ounce. e. Raw Materials Inventory on December 31, 2024, consists of 22,000 ounces of wood at $0.30 per ounce. f. Desired ending Raw Materials Inventory is 22,000 ounces (indirect materials are insignificant and not considered for budgeting purposes). g. Each bat requires 0.6 hours of direct labor; direct labor costs average $24 per hour. h. Variable manufacturing overhead is $0.90 per bat. i. Fixed manufacturing overhead includes $900 per quarter in depreciation and $14,775 per quarter for other costs, such as insurance and property taxes. j. Fixed selling and administrative expenses include $7,000 per quarter for salaries; $4,500 per quarter for rent; $1,400 per quarter for insurance; and $150 per quarter for depreciation. k. Variable selling and administrative expenses include supplies at 4% of sales. The Cooke Bating Company matussctures wood basebud bats. Cooke's two primary products are a youth bot, designed for children and young teoris, and an adult bat, designed for thigh school and colligh-aped players. Cooke sels the bats fo sporting goods stores and all sales are on account. The youth bat sells for \$45; the adult bat sells for $60. Cockers highest sales volume is in the tint three months of the year as retalers prepare for the spring basebal season. Cooke's balance sheet for December 31, 2024, and other data for the first quarter of 2025 follow (Click the icon to view the balance sheet) (1) (Clich the icon to view the cher data) Read the tequirements. Requirement 1. Prepace Cookers sales budget for the first quarter of 2025 Requirement 2. Prepare Cook's production tudgat for Re frst quarler of 2025 Requirement 2. Prepare Cooke's production budget for the first quarter of 2025. Data table Review the production budget you prepared above. Review the production budget you prepared above. Requirements 1. Prepare Cooke's sales budget for the first quarter of 2025. 2. Prepare Cooke's production budget for the first quarter of 2025 . 3. Prepare Cooke's direct materials budget, direct labor budget, and manufacturing overhead budget for the first quarter of 2025. Round the predetermined overhead allocation rate to two decimal places. The overhead allocation base is direct labor hours. 4. Prepare Cooke's cost of goods sold budget for the first quarter of 2025. 5. Prepare Cooke's selling and administrative expense budget for the first quarter of 2025 . Requirement 5. Prepare Cooke's selling and administrative expense budget for the first quarter of 2025. Review the sales budget you prepared above. Review the production budget you prepared above. Cooke Batting Company Manufacturing Overhead Budget For the Quarter Ended March 31, 2025 Requirement 4. Prepare Cooke's cost of goods sold budget for the first quarter of 2025. Before preparing the cost of goods sold budget, calculate the projected manufacturing cost per bat for 2025. (Round all amounts to the nearest cent.)