Wesley Power Tools manufactures a wide variety of tools and accessories. One of its more popular items is a cordless power handisaw. Each handisaw sells for $$62.$ Wesley expects the following unit sales:

$\backslash$table$[[$January$,5,400],[$February$,5,600],[$March$,6,100],[$April$,5,900],[$May$,5,300]]$

Wesley's ending finished goods inventory policy is $30$ percent of the next month's sales.

Suppose each handisaw takes approximately $0\mathrm{.}60$ hour to manufacture, and Wesley pays an average labor wage of $$24$ per hour.

Each handisaw requires two plastic components that Wesley purchases from a supplier at a cost of $$3\mathrm{.}50$ each. The company has an ending direct materials inventory policy of $30$ percent of the following month's production requirements. Materials other than the plastic components total $$4\mathrm{.}50$ per handisaw.

Manufacturing overhead for this product includes $$78,000$ annual fixed overhead $($based on production of $27,000$ units$)$ and $$1\mathrm{.}20$ per unit variable manufacturing overhead. Wesley's selling expenses are $7$ percent of sales dollars, and administrative expenses are fixed at $$18,000$ per month.

Required:

Compute the following for the first quarter:

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar.

$\backslash$table$[[,$January$],[1.$ Budgeted Sales Revenue,$],[2.$ Budgeted Production in Units,$],[3.$ Budgeted Cost of Direct Materials Purchases for the Plastic Housings,$],[4.$ Budgeted Direct Labor Cost,