Truong Hai Corporation manufactures mainly two different types of furniture product: chair and table. In the fall of the current year, the controller, showed the following data.

- Sale budget for 2001 (all units to be shipped in this year and on account)

Product	Units	Price ($)
Chair	80,000	120	+STT
Table	40,000	190	+STT

- Raw material prices and inventory levels:

	Expected	Desired.	Anticipated
	inventories,	inventories,	purchase
Raw material	1/1/2001 (kg)	31/12/2001 (kg) price ($)
Wood	42,000	36,000	8 +STT
Sheet metal	29,000	32,000	5 +STT
Plastic	6,000	7,000	3 +STT
- Use of raw material	Amount Used in unit
Raw material	Chair	Table
Wood (kg)	5	7
Sheet metal (kg)	5	6
Plastic (kg)	2
- Direct labor requirements and rates
Product	Hours per unit	rate per hour ($)
Chair	3	20
Table	5	25
- Finished goods inventories (in units)
	Expected	Desired.
	inventories,	inventories,
Product	1/1/2001	31/12/2001
Chair	20000+ (STT*10)	25,000
Table	8,000	9,000 +(STT*10)
- Production overhead
Overhead cost activity:			Activity- based budget rate
Purchasing and material handling			$ 0.25 per kg of wood and metal purchased
Depreciation, utilities, and inspection			$4 per chair and table produced
Shipping			$1 per chair and table shipped
general production overhead			$3 per Direct labor hour

Required: Prepare the following budgets for the year of 2001

1. Sales budget (in dollar) (0.25 points)

2. Production budget (in units) (0.5 points)

3. Raw material purchases budget (in quantities) (0.5 points)

4. Raw material purchases budget (in dollar) (0.5 points)

5. Direct labor budget (in dollar) (0.25 points)

6. Production overhead budget (in dollar) (0.5 points)