Using the information provided. Create the Direct Materials usage Budget and Direct materials purchase Budget.

Animal Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables: Input Prices Direct Materials Plastic Metal $4 per pound $3 per pound $14 per direct manufacturing labor-hour Direct manufacturing labor Input Quantities per Unit of Output Cat-allac Dog-eriffic Direct Materials Plastic Metal 3 pounds 0.5 pounds 3 hours 13 MH 5 pounds 1 pound 5 hours 20 MH Direct manufacturing labor-hours Machine-hours (MH) Inventory Information, Direct Materials Beginnng inventory Target ending inventory Cost of beginnng inventory Plastic 250 pounds 370 pounds $1,000 Metal 60 pounds 55 pounds Animal Gear accounts for direct materials using a FIFO cost flow assumption Sales and Inventory Information, Finished Goods Expected sales in units Selling price Target ending inventory in units Beginning inventory in units Beginning inventory in dollars Cat-allac 580 S 190 45 25 $2,500 Dog-eriffic 215 $ 260 25 40 $ 7,440 Animal Gear uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these activities are S130 per setup-hour, S5 per machine-hour, and S20 per inspection-hour, respectively. Other information follows: Cost-Driver Information Number of units per batch Setup time per batch Inspection time per batch Cat-allac 25 1.25 hours 0.5 hour Dog-eriffic 10 2.00 hours 0.6 hour Nonmanufacturing fixed costs for March equal S32,000, half of which are salaries. Salaries are expected to increase 5% in April. The only variable nonmanufacturing cost is sales commission, equal to 1% of sales revenue. Animal Gear Company makes two pet carriers, the Cat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables: Input Prices Direct Materials Plastic Metal $4 per pound $3 per pound $14 per direct manufacturing labor-hour Direct manufacturing labor Input Quantities per Unit of Output Cat-allac Dog-eriffic Direct Materials Plastic Metal 3 pounds 0.5 pounds 3 hours 13 MH 5 pounds 1 pound 5 hours 20 MH Direct manufacturing labor-hours Machine-hours (MH) Inventory Information, Direct Materials Beginnng inventory Target ending inventory Cost of beginnng inventory Plastic 250 pounds 370 pounds $1,000 Metal 60 pounds 55 pounds Animal Gear accounts for direct materials using a FIFO cost flow assumption Sales and Inventory Information, Finished Goods Expected sales in units Selling price Target ending inventory in units Beginning inventory in units Beginning inventory in dollars Cat-allac 580 S 190 45 25 $2,500 Dog-eriffic 215 $ 260 25 40 $ 7,440 Animal Gear uses an activity-based costing system and classifies overhead into three activity pools: Setup, Processing, and Inspection. Activity rates for these activities are S130 per setup-hour, S5 per machine-hour, and S20 per inspection-hour, respectively. Other information follows: Cost-Driver Information Number of units per batch Setup time per batch Inspection time per batch Cat-allac 25 1.25 hours 0.5 hour Dog-eriffic 10 2.00 hours 0.6 hour Nonmanufacturing fixed costs for March equal S32,000, half of which are salaries. Salaries are expected to increase 5% in April. The only variable nonmanufacturing cost is sales commission, equal to 1% of sales revenue