Yoda's Manufacturing
				Projected Sales Budget 2013
				Quarter
				1	2	3	4	Year
Expected Unit Sales				10,000	15,000	15,000	20,000	60,000
Unit Selling Price				$125.00	$125.00	$125.00	$125.00	$-
Total Sales				$1,250,000	$1,875,000	$1,875,000	$2,500,000	$-
Additional information for the Production Budget:
	1	Beginning finished goods inventory in units for Q1 2013 is 2,500 units.
	2	25% of the following quarter's sales units are required to be in the ending inventory for that quarter.
	3	Estimated Q1 2014 unit sales are projected to be 10,000.
Additional information for the Direct Materials Budget:
	1	There are 2 pounds of direct materials per unit of finished goods.
	2	10% of the next quarter's production materials are required to be in ending inventory.
	3	15,000 pounds of material are estimated to be needed for Q1 2014 production.
	4	Beginning inventory for Q1 2013 was 15,000 pounds of direct materials.
	5	Total cost per pound of direct material is $22.50.
Additional information for the Direct Labor Budget:
	1	There are 2 hours of direct labor needed to produce one unit of finished goods.
	2	Direct labor is $21.00 per hour.
Additional information for the Manufacturing Overhead Budget:
	1	Variable Cost
		a.	Indirect Materials ($2.50/hour)
		b.	Indirect Labor ($1.00/hour)
		c.	Utilities ($0.20/hour)
		d.	Maintenance ($.60/hour)
	2	Fixed Cost
		a.	Supervisory Salaries $70,000 per quarter
		b.	Depreciation $15,000 per quarter
		c.	Property taxes and Insurance $7,000 per quarter
		d.	Maintenance/Utilities $10,000 per quarter
	Manufacturing Overhead is applied to production on the basis of direct labor hours.