$\backslash$table$[[$Budgeted selling price per unit,$$97,],[$Budgeted unit sales $($all on credit$)$:$,10,000,],[$January$,12,000,],[$February$,13,300,],[$March$,15,200,],[$April$,,],[,,4$ pounds$],[$Raw materials requirement per unit of output,$$1\mathrm{.}00$ per pound,$],[$Raw materials cost,$2\mathrm{.}5$ direct labor$-$hours,$],[$Direct labor requirement per unit of output,$$23\mathrm{.}00$ per direct labor$-$hour,$],[$Direct labor wage rate,$$9\mathrm{.}00$ per direct labor$-$hour,$],[$Predetermined overhead rate $($all variable$),$$$3\mathrm{.}10$ per unit sold,$],[$Variable selling and administrative expense,$$70,000$ per month,$],[$Fixed selling and administrative expense,,$]]$

Credit sales are collected:

$30\%$ in the month of the sale

$70\%$ in the following month

Raw materials purchases are paid:

$30\%$ in the month of purchase

$70\%$ in the following month

The ending finished goods inventory should equal $30\%$ of the following month's sales. The ending raw materials inventory should erilal $10\%$ of the following month's raw materials nrodiuction needs