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Developing a Master Budget for a Manufacturing organization Jacobs incorporated manufactures a product with a selling price of $50 per unit. Units and monthly cost data follow: Variable: Selling and administrative $4 per unit sold Direct materials 10 per unit manufactured Direct labor 10 per unit manufactured Variable manufacturing overhead 5 per unit manufactured Fixed Selling and administrative $15,000 per month Manufacturing (including depreciation of $10,000) 30,000 per month Jacobs pays all bills in the month incurred. All sales are on account with 50 percent collected the month of sale and the balance collected the following month. There are no sales discounts or bad debts. Jacobs desires to maintain an ending finished goods inventory equal to 20 percent of the following month's sales and a raw materials inventory equal to 10 percent of the following month's production. January 1, 2014, inventories are in line with these policies. Actual unit sales for December and budgeted unit sales for January, February, and March of 2014 are as follows: ACOBS INCORPORATED Sales Budget For the Months of January, February, and March 2014 Month December January February March Sales Units 6,250 5,000 10,000 8,000 Sales 312,500 250,000 500,000 400,000 Dollars Additional information: The January 1 beginning cash is projected as $5,000