Estimated sales for december: bird house 3,200 units at $50 per unit bird feeder 3,000 units at $70 per unit estimated inventories at december 1: direct materials: wood 200 ft. plastic 240 lbs. finish

Estimated sales for december: bird house 3,200 units at $50 per unit bird feeder 3,000 units at $70 per unit estimated inventories at december 1: direct materials: wood 200 ft. plastic 240 lbs. finished products: bird house 320 units at $27 per unit bird feeder 270 units at $40 per unit desired inventories at december 31: direct materials: wood 220 ft. plastic 200 lbs. finished products: bird house 290 units at $27 per unit bird feeder 250 units at $41 per unit direct materials used in production: in manufacture of bird house: wood 0.80 ft. per unit of product plastic 0.50 lb. per unit of product in manufacture of bird feeder: wood 1.20 ft. per unit of product plastic 0.75 lb. per unit of product anticipated cost of purchases and beginning and ending inventory of direct materials: wood $7.00 per ft. plastic $1.00 per lb. direct labor requirements: bird house: fabrication department 0.20 hr. at $16 per hr. assembly department 0.30 hr. at $12 per hr. bird feeder: fabrication department 0.40 hr. at $16 per hr. assembly department 0.35 hr. at $12 per hr. estimated factory overhead costs for december: indirect factory wages $75,000 depreciation of plant and equipment 23,000 power and light 6,000 insurance and property tax 5,000 estimated operating expenses for december: sales salaries expense $70,000 advertising expense 18,000 office salaries expense 21,000 depreciation expense—office equipment 600 telephone expense—selling 550 telephone expense—administrative 250 travel expense—selling 4,000 office supplies expense 200 miscellaneous administrative expense 400 estimated other income and expense for december: interest revenue $200 interest expense 122 estimated tax rate: 30%