4	Factory Overhead Budget
	Overhead Allocation rate based on:
	1. Number of Units
		Total Factory Overhead / Number of Units
		(Round to two places, $##.##)
5	Cost of making one unit next year
		Cost of one Lamp Kit
		Labor Cost Per Lamp
		Factory overhead per unit
		Total cost of one unit
		(Round to two places, $##.##)
6	Selling and Admin. Budget
	Fixed Selling
	Variable Selling (Round to two places, $##.##)
	Fixed Administrative
	Variable Administrative (Round to two places, $##.##)
	Total Selling and Administrative (Round to two places, $##.##)
7	Cost of Goods Sold Budget - Assume FIFO (First-In, First-Out) and overhead is applied based on the number of units to be produced.						Round dollars to two places, $##.##
	Beginning Inventory, Finished Goods
	Production Costs:
	Materials:
	Lamp Kits:
	Beginning Inventory
	Purchased
	Available for Use
	Ending Inventory of Lamp Kits
	Lamp Kits Used In Production
	Total Materials:
	Labor
	Overhead
	Cost of Goods Available
	Less: Ending Inventory, Finished Goods
	Cost of Goods Sold