Animal Gear Company makes two pet carriers, the Ccat-allac and the Dog-eriffic. They are both made of plastic with metal doors, but the Cat-allac is smaller. Information for the two products for the month of April is given in the following tables:

Input prices
Direct materials
Plastic $5 per pound
Metal $4 per pound

Direct Manufacturing labor $10 per direct manufactufing labor-hour
Input Quantities per Unit of Output

Cat-allac Dod-eriffic
Direct materials
Plastic 4 pounds 6 pounds
Metal 0.5 pounds 1 pound
Direct manufacturing labor-hours 3 hours 5 hours
Machine-hours (MH) 11 MH 19MH
Inventory Information, Direct Materials

Plastic Mmetal
Beginning inventory 290 pounds 70 pounds
Target ending inventory 410 pounds 65 pounds
Cost of beginning inventory $1,102 $217
Animal Gear accounts for direct materials using a FIFO cost flow assumption

Sales and Inventory Information, Finished Goods

Cat-allac Dog-eriffic
Expected sales in units 530 225
Selling price $205 $310
Target ending inventory in units 30 10
Beginning inventory in units 10 25
Beginning inventory in dollards $1,000 $4,650
Animal Gear uses a FIFO cost flow assumption for finished goods inventory.

Animal Ggear uses an activity-based costing system and classifies overhead into three activity pools; Setup, Processing, and Inspection. Activity rates for these activities are $105 per setup-hour, $10 per machine-hour, and $15 per inspection-hour, respectively. Other information follows

Cost-Driver Iinformation

Cat-allac Dog-eriffic
Number of units per batch 25 9
Setup time per batch 1.50 hours 1.75 hours
Inspection time per batch 0.5 hour 0.7 hour
Nonmanufacturing fixed costs for March equal $32,000, half of which are salaries. Salaries are expected to increase 5% in April. The only variabe nonmanufacturing cost is sales commission, equal to 1% of sales revenue.

Prepare the following for April (SHOW ALL YOUR WORK):

(1) Revenues budget
(2) Production budget in units