* The estimated sales during the first two months of the next year are shown in the following table, and the unit sale price is $ 380 January =2500 games February=2,600 games Inventory of the first month of products: 30% of sales for the same month, and the amount of sales for the month of March 2200 games. * Production of one toy requires 0.8 kg of plastic at $ 13 per kg and 0.1 kg of adhesive at 10 dinars per kg. The stock of raw materials (in kg) at the end of the month was estimated as follows:

Plastic : Month: January = 3000 , February = 2005

Adhesive: Month: January = 1000 , February = 1000

Stocks at the beginning of January of plastic and adhesive were estimated respectively to be: 3500 kg and 1000 kg. * The hours of direct labor required to produce one unit were estimated at: 2 h for $ 25 / hour in the preparation workshop, and 1 h for $ 30 / hour in the completion workshop.

1-required: Estimated production budget To get the result, use the accounting rule: Quantities to be produced = Estimated Sales + Final Stock - Initial Stock

Or use the accounting rule

The number of estimated sales units + Planned balance from last term stock of full production = Total production required - The finished stock of the first term = Number of units to be produced

2-required: Budget raw materials

To get the result, use the accounting rule: The quantities to be purchased from the raw materials = quantities needed for production + final stock - primary stock Or use the accounting rule Direct materials needed for production + Planned balance from last term stock of direct materials = Total direct materials required - First term stock of direct materials = Direct materials to be purchased