PLEASE FINISH THE COGS BUDGET WITH ALL 4 BUDGETS ARE COMPLETED.

Sales Budget							Production Budget
Month	January	February	March	April			Month	January	February	March	April
Units	325,000	370,000	385,000	385,000			Sales	325,000	370,000	385,000	385,000
Price / Unit	54	54	54	54			Add Ending	15,000	11,100	11,550
Total Sales	$ 17,550,000	$ 19,980,000	$ 20,790,000	$ 20,790,000			Less Beginning	0	(15,000.00)	(11,100.00)
							Total units to produce	340,000	366,100	385,450
Direct Materials Budget							Direct Labor Budget
Month	January	February	March	April			Month	January	February	March
Units to produce	340,000	366,100	385,450				Units to produce	340,000	366,100	385,450
lbs per unit	1.5	1.5	1.5				Time / unit	0.8	0.8	0.8
Total lbs produce	510,000	549,150	578,175				Total time to produce	272,000	292,880	308,360
Add desired ending	25000	30000	45000	45000			rate per hour	25	25	25
less beginning	0	25000	30000				total DL budget	$ 6,800,000	$ 7,322,000	$ 7,709,000
DM to be purchased	535,000	554,150	593,175
Price per lb	3	3	3
total DM budget	$ 1,605,000	$ 1,662,450	$ 1,779,525
							COGS Budget
							Month	January	February	March
Factory OH Budget							Beg Fin Goods
Month	January	February	March				Beg WIP
Hours to produce	272,000	292,880	308,360				DM
Var cost / unit	5	5	5				Beg DM inv
Total VAR FOH	1,360,000	1,464,400	1,541,800				DM purchased
Fixed FOH	1,100,000	1,100,000	1,100,000				Ending DM
Total FOH	$ 2,460,000	$ 2,564,400	$ 2,641,800				Cost of DM in product
							DL
							FOH
							Total manu costs
							Ending WIP
							COGM
							Cost of fin goods
							Less ending fin goods
							Total COGS