The management of Zigby Manufacturing prepared the following balance sheet for March $31.$

ZIGBY MANUFACTURING

Balance Sheet

$17$ To prepare a master budget for April, May, and June, management gathers the following information.

$19$$$19\mathrm{.}85$ per unit.

materials.

d$.$ Each finished unit requires $0\mathrm{.}50$ hour of direct labor at a rate of $$15$ per hour.

f$.$ Sales commissions of $8\%$ of sales are paid in the month of the sales. The sales manager's monthly salary is $$15,000.$

g$.$ Monthly general and administrative expenses include $$60,000$ for administrative salaries and $0\mathrm{.}9\%$ monthly interest on the long$-$term note payable.