Iguana, Inc., manufactures bamboo picture frames that sell for $22 each. Each frame requires 4 linear feet of bamboo, which costs $2.20 per foot. Each frame takes approximately 30 minutes to build, and the labor rate averages $10.00 per hour. Iguana has the following inventory policies: Ending finished goods inventory should be 30 percent of next month's sales. Ending raw materials inventory should be 30 percent of next month's production. Expected unit sales (frames) for the upcoming months follow: March 280 April 250 May 330 June 390 July 390 August 440 Variable manufacturing overhead is incurred at a rate of $.40 per unit produced. Annual fixed manufacturing overhead is estimated to be $6,300.00 ($525.00 per month) for expected production of 4,048 units for the year. Selling and administrative expenses are estimated at $670.00 per month plus $.60 per unit sold. Required:

Compute the following for Iguana, Inc., for the second quarter (April, May, and June).

1. Budgeted production in units

2. budgeted cost of raw materials posted

3. budgeted direct labor cost

4. budgeted manufacturing overhead

5. budgeted cost of goods sold

6. total budgeted selling and administrative expenses