AAA Renovation Ltd produces two main products, TABLE and CHAIR.

The following data is relevant for 2013.

Material price per unit

Direct wage rate is $ 40 per hour. Manufacturing overhead cost is estimated to be $ 800,000, which included $ 100,000 depreciation of property and equipment. Production overhead cost is absorbed into product cost using a direct labor hour absorption rate.

Each unit of finished product requires:

The sales of TABLES and CHAIRS in 2013 will be5,000 units and 1,000 units, respectively.

This company estimated that the inventory at 1 January 2013 would be 100 units of TABLE and 200 units of CHAIR. At the end of year, he requires an inventory level of 150 units for each product.

The production manager estimated that raw material inventory on 1 January 2013 will be 3,000 units of wood and 4,000 units of plastic. At the end of 2013, the raw material inventory is expected to be:

Prepare the following budgets of Yunnan Renovation Ltd for the year ended 31 December 2013 for its products TABLES and CHAIRS.

  Sales budget ?