Tora Co. plans to produce 1.120 units in July. Each unit requires four hours of direct labor. The direct labor rate is $21 per hour. Prepare a direct labor budget for July TORA CO Direct Labor Budget For Month Ended July 31 Budget production (units) 1,120 units Total labor hours needed Budgeted direct labor cost Champ, Inc. predicts the following sales in units for the coming two months. Each month's ending Inventory of finished units should be 60% of the next month's sales. The April 30 finished goods inventory is 126 units. in Sale units May June 210 260 Compute budgeted production in units) for May. CHAMP, INC. Production Budget For Month Ended May 31 Required units of available production Units to be produced Hockey Pro budgets production of 4.500 hockey pucks during May. The company assigns variable overhead at the rate of $2.00 per unit. Fixed overhead equals $41,000 per month Prepare a factory overhead budget for May HOCKEY PRO Factory Overhead Budget For Month Ended May 31 Budgeted total overhead