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4. Prepare a direct labor cost budget for January. 5. Prepare a factory overhead cost budget for January. 7. Prepare a selling and administrative expenses budget for January. 8. Prepare a budgeted income statement for January. In the Other revenue and expense section, indicate expenses as negative amounts. a. Estimated sales for January: Bird house 15,000 units at $25 per unit Bird feeder 40,000 units at $15 per unit b. Estimated inventories at January 1: Direct materials: Wood 600ft. Plastic 1,000 lbs. Finished products: Bird house 1,000 units at $15 per unit Bird feeder 2,500 units at $8 per unit c. Desired inventories at January 31 : Direct materials: Wood 500ft. Plastic 1,250 lbs. Finished products: Bird house 1,500 units at $15 per unit Bird feeder 3,000 units at $8 per unit d. Direct materials used in production: In manufacture of Bird House: Wood 0.80ft. per unit of product Plastic 0.10lb. per unit of product 2. Prepare a production budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Birding Homes \& Feeders Inc. Production Budget For the Month Ending January 31 \begin{tabular}{ccc} \hline & \begin{tabular}{c} Units \\ Bird House \end{tabular} & \begin{tabular}{c} Units \\ Bird Feeder \end{tabular} \\ \hline & & \\ \hline \end{tabular} 3. Prepare a direct materials purchases budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. or negative numbers use a minus sign. Birding Homes \& Feeders Inc. Cost of Goods Sold Budget For the Month Ending January 31 Direct materials: Cost of direct materials available for use Cost of direct materials placed in production Total manufacturing costs Total work in process during period Cost of goods manufactured Cost of finished goods available for sale Cost of goods sold i. Estimated other revenue and expense for January: Interest revenue Interest expense $4,5403,000 j. Estimated tax rate: 25% Required: 1. Prepare a sales budget for January. 2. Prepare a production budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. 8. Prepare a budgeted income statement for January. In the Other revenue and expense section, indicate expenses as negative amounts. 3. Prepare a direct materials purchases budget for January. For those boxes in which you must enter subtracted or negative numbers use a minus sign. In manufacture of Bird Feeder: Wood 0.20ft. per unit of product Plastic 1.00lb. per unit of product e. Anticipated cost of purchases and beginning and ending inventory of direct materials: Wood $2.50 per ft. Plastic $0.80 per lb. f. Direct labor requirements: Bird House: Fabrication Department 0.40hr. at $18 per hr. Assembly Department 0.20hr. at $12 per hr. Bird Feeder: Fabrication Department 0.25hr. at $18 per hr. Assembly Department 0.10hr. at $12 per hr