the following unit sales projections for $2024.$

jan: $420$ feb:$480$ mar:$727$ apr:$888$ may:$998$ jun:$1134$ jul:$1331$ aug:$1098$ sep:$564$ oct:$431$ nov:$395$ dec:$1055$

Selling price is $$556.$ For promotion activities, BestKayak$$s gives a $10\%$ discount on selling price in September and December. All sales are on credit. The company expects that it can collect $20\%$ of sales in the month of sales, $50\%$ of sales in the next month, and the remaining $30\%$ in second month.

Sales in November $2023$ totaled to $250$ units at the selling price of $$556$ and in December $2023$ to $1000$ units at the $10\%$ discount selling price.

BestKayaks$$ policy is to have finished goods ending inventory in a month equal to $20\%$ of the next month$$s anticipated sales. This policy also applied to ending inventory of finished goods on December $31,2023.$

Preliminary sales projections for $2025$ are $550$ units for January and $420$ for February.

Production of each kayak requires $42$ kg of polyethylene powder and one finishing kit $($rope$,$ seat, hardware, etc.$).$ Company policy is that the ending inventory of polyethylene powder should be $21\%$ of the amount needed for production in the next month. Further, BestKayaks$$ policy is to always keep $59$ finishing kits as ending inventory. This means for example that the ending inventory of finishing kits is $59$ units on December $31,2023.$ The polyethylene powder used in these kayaks cost $$1\mathrm{.}4$ per kilogram, and the finishing kits cost $$162$ each.

Production of a single kayak requires $1$ hours of time by more experienced, type I employees and $2$ hours of finishing time by type II employees. Direct labour costs for type I employees are $$15$ per hour and $$11$ per hour for type II employees.

BestKayak expects variable manufacturing overhead costs to fluctuate with the production volume based on the following rates per type II employees direct labour hours:

Indirect materials: $$1$ per type II employees direct labour hour

Indirect labour: $$1\mathrm{.}40$ per type II employees direct labour hour

Utilities: $$0\mathrm{.}50$ per type II employees direct labour hour

Maintenance: $$0\mathrm{.}20$ per type II employees direct labour hour

In addition, BestKayak expects the following fixed manufacturing overhead to occur each month:

supervisory salaries: $$18597$ Depreciation: $$3642$ Property taxes and insurance: $$8036$

Maintenance: $$5587$

The Company uses labour hours of type II employees to allocate manufacturing overhead. The predetermined manufacturing overhead is calculated based on annual estimates.

Variable selling and administrative expenses for this line are expected to be $4\%$ of sales for sales commissions and $$10$ per unit for freight out. In addition, monthly fixed selling and administrative expenses are estimated to be as follows:

Advertising: $$7500$ Sales salaries: $$17000$ Office salaries: $$7000$ Depreciation: $$733$Property taxes and insurance: $$1000$

BestKayak pays $70\%$ of its direct materials purchases in the month purchased and the remaining $30\%$ in the next month. All other cash$-$effective costs are paid in the months incurred.

Include following additional assumptions in the preparation of the Master Budget:

The beginning cash balance is $95000,$ which is the required minimum cash balance. Ignore income taxes.

Assume that the direct materials prices, direct labour rates, variable manufacturing rates, and monthly fixed manufacturing costs remain constant in $2023$ and $2024.$ This means, for example, that you can use the product unit cost from $2024$ to determine the beginning finished goods inventory or the direct materials prices from $2024$ to calculate the beginning raw materials inventory.

The balance of Property, Plant, and Equipment, net of depreciation is $$420000$ as of December $31,2023.$

Equity: BestKayak finances its operations with common share equity of $$600000.$ It plans to pay out dividends of $$120000$ in October $2024.$

What are the total budgeted variable manufacturing overhead costs in June $2024?$

What are the total budgeted fixed manufacturing overhead costs for the year $2024?$

What are the total budgeted variable selling, general, and administrative costs for July $2024?$

What are the total budgeted fixed selling, general, and administrative costs for the year $2024?$