You are the budgeting manager for Summertime Grills Limited. The company makes two types of gas grills - the Tailgater and the Master Chef. For each of the two models, three raw materials are required and it must go through two production processes. All of the pertinent details for the month of May, 2010 are detailed below:

Projected sales:

Tailgater 5,000 units at $600

Master Chef 2,000 units at $1,300.

Direct materials:

Tailgater:

Grates 2 grates @ $15 each

Stainless steel 10 kg, @ $10 per kg.

Burners 1 burner @ $75 each.

Master Chef:

Grates 4 grates @ $15 each

Stainless steel 15 kg, @ $10 per kg.

Burners 2 burners @ $75 each.

Direct labour:

Tailgater:

Stamping department hour @ $12 per hour

Assembly department 1 hour @ $12 per hour.

Master Chef:

Stamping department hour @ $12 per hour

Assembly department 2 hours @ $12 per hour.

Inventories:

May 1:

Grates 1,000 units

Stainless steel 2,000 kg.

Burners 600 units

Tailgaters (FG) 1,500 units

Master Chefs (FG) 400 units.

May 31:

Grates 800 units

Stainless steel 1,800 kg.

Burners 600 units

Tailgaters (FG) 1,400 units

Master Chefs (FG) 450 units.

Make a sales budget, production budget, direct materials purchases budget and a direct labour budget for the month of May, 2010.