Ornamental Sculptures Mfg. manufactures garden sculptures. Each sculpture requires 9 pounds of direct materials at a cost of $3 per pound and 0.4 direct labor hours at a rate of $16 per hour. Variable manufacturing overhead is charged at a rate of $2 per direct labor hour. Fixed manufacturing overhead is $4, 200 per month. The company's policy is to maintain direct materials inventory equal to 30% of the next month's materials requirement. At the end of March, the company had 5, 080 pounds of direct materials in inventory. The company's production budget reports the following.

Production Budget March April May
Units to be produced 3,400 5,400 5,200

Required:

a. Prepare direct materials budgets for March and April.
b. Prepare direct labor budgets for March and April. (Enter all "per unit" amounts to 2 decimal places.)
c. Prepare factory overhead budgets for March and April.

Instructions are below.

Explanation:

Giving the following information:

Production Budget

March= 3,400

April= 5,400

May= 5,200

A) Direct materials:

Each sculpture requires 9 pounds of direct materials at a cost of $3 per pound.

Desired ending inventory= 30% of the next month's materials requirement.

Beginning inventory= 5,080 pounds

Purchases= production + desired ending inventory - beginning inventory

March (pounds)

Production= 3,400*9= 30,600

Ending inventory= (5,400*9)*0.3= 14,580

Beginning inventory= (5,080)

Total pounds= 40,100

Total cost= 40,100*3= $120,300

April (pounds)

Production= 5,400*9= 48,600

Ending inventory= (5,200*9)*0.3= 14,040

Beginning inventory= (14,580)

Total pounds=

Total cost= 48,060*3= $144,180

B) Direct labor:

0.4 direct labor hours at a rate of $16 per hour.

March:

Direct labor hours= 3,400*0.4= 1,360

Direct labor costs= 1,360*16= $21,760

April:

Direct labor hours= 5,400*0.4= 2,160

Direct labor costs= 2,160*16= $34,560

C) Manufacturing overhead:

Variable manufacturing overhead is charged at a rate of $2 per direct labor hour. Fixed manufacturing overhead is $4, 200 per month.

March:

Variable overhead= 2*1,360= $2,720

Fixed overhead= 4,200

Total overhead= $6,920

April:

Variable overhead= 2*2,160= $4,320

Fixed overhead= 4,200

Total overhead= $8,520

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