Various Operating Budget Information	April	May	June
Sales Forecast (units of finished goods)	13,000 units	19,500 units	24,700 units
Production Budget (units of finished goods)	14,300 units	20,540 units	22,880 units
Material Purchases Budget (units of material)	28,848 units	41,548 units	41,184 units

** Budgeted Cost of Goods Sold per Unit of Finished Good:

Materials: 2.6 units of material @ $3.90/unit $10.14

Direct Labor: .70 hour @ $9.10/hour 6.37

Variable Overhead: $2.4143/direct labor hour 1.69

Fixed Overhead: 1.80***

Total budgeted cost/goods/sold per unit $20.00

***Based on monthly Fixed Overhead budgeted at $45,000 ($7,500 of which is depreciation) allocated over 25,000 production units of capacity

part a)

What is JUNE'S Direct Labor budget be in dollars (round to the nearest dollar)?

part b

What is JUNE'S Variable Overhead budget be in dollars (round to the nearest dollar)?

part c

What amount would appear on the Cash Disbursements/Payments Budget for JUNE'S Fixed Overhead?

part d

Assuming for JUNE the Selling Price per unit is to be $35.00/unit and Selling & Administrative Expenses are budgeted to be $150,000, what would JUNE'S Income be on the Budgeted Income Statement (ignore taxes and round to the nearest dollar)?