bonkowski corporation makes one product and has provided the following information to help prepare the master budget for the next four months of operations: budgeted selling price per unit $ 97 budgeted unit sales (all on credit): january 10,000 february 12,000 march 13,300 april 15,200 raw materials requirement per unit of output 4 pounds raw materials cost $ 1.00 per pound direct labor requirement per unit of output 2.5 direct labor-hours direct labor wage rate $ 23.00 per direct labor-hour predetermined overhead rate (all variable) $ 9.00 per direct labor-hour variable selling and administrative expense $ 3.10 per unit sold fixed selling and administrative expense $ 70,000 per month credit sales are collected: 30% in the month of the sale 70% in the following month raw materials purchases are paid: 30% in the month of purchase 70% in the following month