The Huber Batting Company manufactures wood baseball bats.

Huber'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.

Huber sells the bats to sporting goods stores and all sales are on account. The youth bat sells for $55;

the adult bat sells for $65. Huber's highest sales volume is in the first three months of the year as retailers prepare for the spring baseball season.

Huber's balance sheet for

December 31, 2024, and other data for the first quarter of 2025

follow:

Data table More info or high school volume is in the first a. Budgeted sales are 1,600 youth bats and 3,600 adult bats. b. Finished Goods Inventory on December 31,2024 , consists of 200 youth bats at $11 each and 650 adult bats at $16 each. c. Desired ending Finished Goods Inventory is 250 youth bats and 520 adult bats; FIFO inventory costing method is used. d. Direct materials requirements are 42 ounces of wood per youth bat and 60 ounces of wood per adult bat. The cost of wood is $0.40 per ounce. e. Raw Materials Inventory on December 31, 2024, consists of 28,000 ounces of wood at $0.40 per ounce. f. Desired ending Raw Materials Inventory is 28,000 ounces (indirect materials are insignificant and not considered for budgeting purposes). g. Each bat requires 0.4 hours of direct labor; direct labor costs average $26 per hour. h. Variable manufacturing overhead is $0.80 per bat. i. Fixed manufacturing overhead includes $900 per quarter in depreciation and $13,436 per quarter for other costs, such as insurance and property taxes. j. Fixed selling and administrative expenses include $6,000 per quarter for salaries; $5,500 per quarter for rent; $1,300 per quarter for insurance; and $450 per quarter for depreciation. k. Variable selling and administrative expenses include supplies at 5% of sales. Data table More info or high school volume is in the first a. Budgeted sales are 1,600 youth bats and 3,600 adult bats. b. Finished Goods Inventory on December 31,2024 , consists of 200 youth bats at $11 each and 650 adult bats at $16 each. c. Desired ending Finished Goods Inventory is 250 youth bats and 520 adult bats; FIFO inventory costing method is used. d. Direct materials requirements are 42 ounces of wood per youth bat and 60 ounces of wood per adult bat. The cost of wood is $0.40 per ounce. e. Raw Materials Inventory on December 31, 2024, consists of 28,000 ounces of wood at $0.40 per ounce. f. Desired ending Raw Materials Inventory is 28,000 ounces (indirect materials are insignificant and not considered for budgeting purposes). g. Each bat requires 0.4 hours of direct labor; direct labor costs average $26 per hour. h. Variable manufacturing overhead is $0.80 per bat. i. Fixed manufacturing overhead includes $900 per quarter in depreciation and $13,436 per quarter for other costs, such as insurance and property taxes. j. Fixed selling and administrative expenses include $6,000 per quarter for salaries; $5,500 per quarter for rent; $1,300 per quarter for insurance; and $450 per quarter for depreciation. k. Variable selling and administrative expenses include supplies at 5% of sales