When Sandra referred to the collection of production budgets she had worked hard to prepare, she was devastated to see several blank cells where amounts once had been. Apparently, a virus had infected her files, leaving missing budget components in a random pattern. Sandra needs these complete budgets to do her work. She hopes there will be enough information left to figure out the remaining numbers. Each partial budget is shown here. Production Budget January February March Quarter Budgeted sales volume ? 560 ? 1,660 Plus: Target ending units in FG Inventory 84 ? ? 126 Quantity in units to produce ? 638 646 ? Less: Beginning FG Inventory 87 ? 78 87 Budgeted units to produce 577 554 ? 1,699 Direct Materials Purchases Budget Budgeted units to be produced January February March Quarter 577 ? ? 1,699 Quantity of DM per unit (liters) 5 ? 50 ? Total production needs (liters) 2,885 2,770 ? ? Desired ending DM Inventory (liters) 568 843 ? Total DM Inventory needs (liters) ? ? 3,683 9,338 Less: Beginning DM Inventory (liters) 577 554 ? ? Budgeted liters of DM to be purchased 2,862 ? 3,115 ? DM cost per liter ? $6 $6 $6 Total budgeted cost of DM purchases $17,172 $16,704 ? ? Direct Labor Budget January February March Quarter Budgeted units to be produced ? ? 1,699 Quantity of DL hours per unit 1.5 1.5 1.5 ? Total budgeted DL hours needed 865.5 ? 852.0 ? Budgeted DL cost per hour ? $18 ? $18 Total budgeted DL cost ? $14,958 $15,336 ? (a1) Fill in the missing details in the production budget. Budgeted sales volume Add: Target ending FG Inventory January - 84 Production Budget February March Quarter 560 1. Fill in the missing details in the production budget. dgeted es ume d: get ding 'entory cal its eded January 84 SS: ginning 87 'entory dgeted its to >duced Production Budget February March Quarter 560 638 646 577 554 1,660 126 78 87 1,699