6	Selling and Admin. Budget
	Fixed Selling
	Variable Selling (Round to two places, $##.##)						{9.04}
	Fixed Administrative
	Variable Administrative (Round to two places, $##.##)						{9.05}
	Total Selling and Administrative (Round to two places, $##.##)						{9.06}
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						{9.07}
	Production Costs:
	Materials:
	Lamp Kits:
	Beginning Inventory
	Purchased
	Available for Use
	Ending Inventory of Lamp Kits						{9.08}
	Lamp Kits Used In Production
	Total Materials:						{9.09}
	Labor							{9.10}
	Overhead						{9.11}
	Cost of Goods Available						{9.12}
	Less: Ending Inventory, Finished Goods						{9.13}
	Cost of Goods Sold						{9.14}