Sunland Company is well known for its high-quality men's shoes. It manufactures all of its products...

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Sunland Company is well known for its high-quality men's shoes. It manufactures all of its products in regional facilities throughout North America, trying to source DM locally when possible. Managers in the production area of one of its plants are beginning to work on next year's first-quarter budgets to ensure they'll have the necessary resources available. Sales are expected to be steady, with 3,500 pairs of shoes (one pair is one unit) budgeted in January. February and March have anticipated sales volume of 3,700 units each, while April will be down slightly to 3,400 units. In order to prevent stock-outs, Sunland's policy requires 15% of the following month's sales be held in ending inventory for all of its shoes. This policy is expected to be met on December 31 of this year. Additional DL and MOH information is as follows. Standard DL time 0.5 hours per unit DL rate $13.00 per DL hour Variable MOH rate $1.30 per DL hour Fixed MOH costs Supervisor salaries $4,400 per month Depreciation on plant assets $6,700 per month Insurance and taxes $3,600 per month Beginning FG Inventory Budgeted Sales Volume Budgeted Units to be Produced Target Ending FG Inventory Total Units Needed Add Less : January February March Budgeted DL Cost per Hour Budgeted Units to be Produced Hours of DL per Unit Total Budgeted DL Cost Total Budgeted DL Hours Needed > $ January February March GA $ $ $ $ $ Budgeted DL hours Budgeted Fixed-MOH Costs Budgeted Variable-MOH Rate per DL Hour Depreciation on Plant Assets Non-cash MOH Costs Property Insurance and Taxes on Plant Supervisor Salaries Total Budgeted Cash Needs for MOH Total Budgeted MOH Cost Total Budgeted Variable-MOH Costs $ + January LA $ + February $ CA $ + Sunland Company is well known for its high-quality men's shoes. It manufactures all of its products in regional facilities throughout North America, trying to source DM locally when possible. Managers in the production area of one of its plants are beginning to work on next year's first-quarter budgets to ensure they'll have the necessary resources available. Sales are expected to be steady, with 3,500 pairs of shoes (one pair is one unit) budgeted in January. February and March have anticipated sales volume of 3,700 units each, while April will be down slightly to 3,400 units. In order to prevent stock-outs, Sunland's policy requires 15% of the following month's sales be held in ending inventory for all of its shoes. This policy is expected to be met on December 31 of this year. Additional DL and MOH information is as follows. Standard DL time 0.5 hours per unit DL rate $13.00 per DL hour Variable MOH rate $1.30 per DL hour Fixed MOH costs Supervisor salaries $4,400 per month Depreciation on plant assets $6,700 per month Insurance and taxes $3,600 per month Beginning FG Inventory Budgeted Sales Volume Budgeted Units to be Produced Target Ending FG Inventory Total Units Needed Add Less : January February March Budgeted DL Cost per Hour Budgeted Units to be Produced Hours of DL per Unit Total Budgeted DL Cost Total Budgeted DL Hours Needed > $ January February March GA $ $ $ $ $ Budgeted DL hours Budgeted Fixed-MOH Costs Budgeted Variable-MOH Rate per DL Hour Depreciation on Plant Assets Non-cash MOH Costs Property Insurance and Taxes on Plant Supervisor Salaries Total Budgeted Cash Needs for MOH Total Budgeted MOH Cost Total Budgeted Variable-MOH Costs $ + January LA $ + February $ CA $ +