Glouster Company Makes Power Tools The Company Has Taken a Just-In-Time Approach to Production and for the First

Glouster Company makes power tools. The sales budget for drills for the first four months of the year is: $$\begin{array} { l r } \text { Month } & \text { Unit Sales } \\\hline \text { January } & 20,000 \\\text { February } & 15,000 \\\text { March } & 22,000 \\\text { April } & 25,000\end{array}$$ The company has taken a just-in-time approach to production and wants only 5% of the next month's sales needs in ending finished goods inventory. January 1 finished goods inventory of drills was zero. Each drill takes 15 minutes of direct labour at $18 per hour. The manufacturing overhead formula is $27,000 + $1.20 per direct labour hour.
Required:
A. Calculate the budgeted production for January.
B. Calculate the budgeted production for February.
C. Calculate the budgeted production for the entire first quarter of the year.
D. Calculate the budgeted direct labour cost for January.
E. Calculate the budgeted direct labour cost for February.
F. Calculate the budgeted variable manufacturing overhead for March.
G. Calculate the budgeted total manufacturing overhead for March.