Vista Electronics, Incorporated, manufactures two different types of coils used in electric motors. In the fall of the current year, Erica Becker, the controller, compiled the following data.

Sales forecast for $20$x$0($all units to be shipped in $20$x$0)$:

Product Units Price

Light coil $60,000$ $ $120$

Heavy coil $40,000170$

Raw$-$material prices and inventory levels:

Raw Material Expected Inventories, January $1,20$x$0$ Desired Inventories, December $31,20$x$0$ Anticipated Purchase Price

Sheet metal $32,000$ Pound $36,000$ Pound $ $8$

Copper wire $29,000$ Pound $32,000$ Pound $5$

Platform $6,000$ units $7,000$ units $3$

Use of raw material:

Raw Material Amount Used per Unit

Light Coil Heavy Coil

Sheet metal $4$ Pound $5$ Pound

Copper wire $2$ Pound $3$ Pound

Platform $1$ unit

Direct$-$labor requirements and rates:

Product Hours per Unit Rate per Hour

Light coil $2$ $ $15$

Heavy coil $320$

Finished$-$goods inventories $($in units$)$:

Product Expected January $1,20$x$0$ Desired December $31,20$x$0$

Light coil $20,00025,000$

Heavy coil $8,0009,000$

Production overhead:

Overhead Cost Item Activity$-$Based Budget Rate

Purchasing and material handling $ $0\mathrm{.}25$ per pound of sheet metal and copper wire purchased

Depreciation, utilities, and inspection $ $4\mathrm{.}00$ per coil produced $($either type$)$

Shipping $ $1\mathrm{.}00$ per coil shipped $($either type$)$

General production overhead $ $3\mathrm{.}00$ per direct$-$labor hourPrepare the production budget $($in units$)$ for $200.$