First Class, Inc., expects to sell 29,000 pool cues for $13 each. Direct materials costs are $3, direct manufacturing labor is $5, and manufacturing overhead is $0.83 per pool cue. The following inventory levels apply to 2019: Beginning inventoryEnding inventory Direct materials24,000 units24,000 units Work-in-process inventory0 units0 units Finished goods inventory1,200 units2,800 units What are the 2019 budgeted costs for direct materials, direct manufacturing labor, and manufacturing overhead, respectively

Direct material= $91,800

Direct labor= $153,000

Manufacturing overhead= $25,398

Explanation:

Giving the following information:

Sales= 29,000 pool cues

Direct materials costs are $3

direct manufacturing labor is $5

manufacturing overhead is $0.83 per pool cue

Beginning inventory Direct materials= 24,000 units

Ending inventory Direct materials= 24,000 units

Finished goods inventory Beginning= 1,200 units

Finished goods inventory Ending= 2,800 units

First, we need to determine the number of units to be produced:

Production= sales + desired ending inventory - beginning inventory

Production= 29,000 + 2,800 - 1,200

Production= 30,600 units

Direct material= 30,600*3= $91,800

Direct labor= 30,600*5=$153,000

Manufacturing overhead= 30,600*0.83= $25,398

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unlike sports or games economic is a game without losers or winner rather it is a game where everyone wins. parties of business doing businesses exchange money with each other and hence exchange is done on the basis of goods. one party takes the goods and other sales it so there is winner on both sides. each party values more highly the good it gets than the good it gives up. both sides exchange only because both intend to increase their value. so there is no concept of lose or win.

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