Zan Corporation's production budget for next year contains the following estimates:

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Units to be produced,$19,000,22,000,21,000,20,000]]$

In addition, $33,250$ grams of raw materials inventory is on hand at the start of the $1$st Quarter and the beginning accounts payable for the $1$ st Quarter is $$7,600.$

Each unit requires $7$ grams of raw materials that cost $$1\mathrm{.}60$ per gram. Management desires to end each quarter with an inventory of raw materials equal to $25\%$ of the following quarter's production needs. The desired ending inventory for the $4$ th Quarter is $6,000$ grams. Management plans to pay for $60\%$ of raw materials purchases in the quarter acquired and $40\%$ in the following quarter. Each unit requires $0\mathrm{.}20$ direct labor$-$hour and direct laborers are paid $$15\mathrm{.}50$ per hour.

Required:

and $2.$ Calculate the estimated grams of raw materials that need to be purchased and the cost of raw material purchases for each quarter and for the year as a whole.

Calculate the expected cash disbursements for purchases of materials for each quarter and for the year as a whole.

Calculate the estimated direct labor cost for each quarter and for the year as a whole.

Complete this question by entering your answers in the tabs below.

Required $1$ and $2$

Required $3$

Required $4$

Garden Sales, Incorporated, usually has to borrow money during the second quarter to support peak sales of lawn care equipment during May. It gathered the following information to prepare a cash budget for the quarter:

a$.$ Btudgeted monthly absorption costing income statements for April$-$July are:

$\backslash$table$[[\backslash$table$[[$Sales$],[$cost of goods sold$],[$Gross margin$],[$selling and administrative expenses:$]],$April,May,June,July$],[$$$710,000,$$$880,000,$$$590,000,$$$490,000$