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Quarter Prester, Inc. manufactures model airplane kils and projects production : 400, 200, 300, anc 450 kils for the next four quarters. (Cicktion to view the manufacturing information.) Proporr. Preston's direct materials hudget, dret bor budget, and manufacturing aveted budget for the year. Round the dret labor hours needed for producer, budgeted orchead casts and are determina overhead albarin rato bo ta decimal places. Round other amaunts to the nearest whole number Preston, Inc. Direct Materials Budget For the Year Ended December 31 First Second Third Fourth Quarter Quarter Quarter Total Budgeted kits to be produced 400 380 300 460 1,510 4 4 4. Direct materials (ounces per kit Direct materials needed for production 1,800 1,440 1.200 1,000 6,140 144 Plus Desired direct materials in encing inventory 120 180 270 270 Total dan materials anded 1,744 1,500 1.390 2,070 6,310 Less: Direct materials in beginning inventory 870 144 120 180 B70 Burgood purchase of a materiais B74 1,411 1.250 1,890 5,441 Direct materials cost per one S 5 S 5$ 55 5 $ 5 S 4,970 7.000 8.3005 9.450 $ 27.200 Budgcted cost of direct materials purchases 4 Prepans te drastlabor burger. Enter any hours As A decimal to two placas, X.XX, and round all other Amounts to the real whole number.) A More Info Preston, Inc. Direct Labor Budget For the Year Ended December 31 First Second Third Quarter Quarter Quarter Fourth Quarter Total 1 Direct malerials are one of plastic per kit ard the plastic Custs $5 per onze Indirect leials are considered insignificant and are not included in the buugeling prozes. Deginning Raw Materials Inventory is 879 curces, and the company cesires to end cash quarter with 10% of the materials needed for the rest cuarter's production. Preston desires a balance of 270 ounces in Raw Materials Inventory at the end at the fourth quarter. Each kt. recures 0.50 haurs ordres laborat en overage cost of $!! por hour. Manclaturing overhead bcllocated using drom lahor haurs as the lotion base. Variable ovamaa : 50.75 per it, and find Overhaal is 51451 par quarter. Direct labor hours needed for production 1 Budgeted dract labor cost Print Dore Choose from any list or enter any number in the input fie is and then click Check