Wildhorse expects to have 7,500 glare filters in inventory at December 31,2015 , and has a policy of carrying 50% of the following month's projected sales in inventory. \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & \multicolumn{7}{|l|}{2016} \\ \hline & January & \multicolumn{2}{|c|}{ February } & \multicolumn{2}{|c|}{ March } & \multicolumn{2}{|c|}{ April } \\ \hline Estimated unit sales & 15,000 & & 8,000 & & 000 & & .000 \\ \hline Sales price per unit & $100 & $ & 100 & $ & 95 & $ & 95 \\ \hline Direct labour hours per unit & 5.0 & & 5.0 & & 3.5 & & 3.5 \\ \hline Direct labour hourly rate & 14 & $ & 14 & $ & 15 & $ & 15 \\ \hline Direct materials cost per unit & 9 & $ & 9 & $ & 9 & $ & 9 \\ \hline \end{tabular} (a) (1) Production budget (units) (2) Direct labour budget (hours) \begin{tabular}{lllll} & January & February & March \\ Units to be produced & \\ Direct labour hours per unit & & \\ Total labour budget (hours) & \end{tabular} (4) Sales budget (dollars)