Calculate budgeted number of combs to be produced. Hazlett, Inc., operates at capacity and makes plastic combs and hairbrushes. Although the combs and brushes are amatching set, they are sold individually and so the sales mix is not 1:1. Hazlett's management is planning its annualbudget for fiscal year 2018. Hazlett accounts for direct materials and ending finished goods using a FIFO cost flowassumption. Here is information for 2018:Input PricesDirect MaterialsPlasticBristesDirect Labor$0.31 per ounce$0.77 per bunch$12 per hourInput Consumption CombsDirect MaterialsBrushesPlastie5.1 ounces 8.7 ounces15 bunches0.27 hourBristesDirect LaborMachine Hours (MH)0.051 hour0.022 MH0.15 MHInventoryBeginning InventoryTarget Ending InventoryCost of Beginning InventoryPlastic1,610 ounces 1870 bunches1,762 ounces 2,252 bunches$416Bristles$1,719Sales and InventoryExpected Sales in unitsSelling PriceTarget Ending Iuventory in unitsBeginning Inventory in unitsBeginning Inventory in dollarsCombs Brushes12,10014,7008321,4101,5006011,270$2,720$27,580Combs are manufactured in batches of 200, and brushes are manufactured in batches of 100. It takes 21 minutes to setup for a batch of combs and 1 hour to set up for a batch of brushes. Hazlett uses activity-based costing and hasclassified all overhead costs as shown in the following table. Budgeted fixed overhead costs vary with capacity. Hazlettoperates at capacity so budgeted fixed overhead cost per unit equals the budgeted fixed overhead costs divided by thebudgeted quantities of the cost allocation base. Delivery trucks transport units sold in delivery sizes of 1,000 combs or1,000 brushes.Manufacturing Cost Type Budgeted Variable Budgeted Fixed Cost Driver/Allocation BaseMaterials handlingSetupProcessingInspectionNumbers of ounces of plastic usedS11,235s10,245$11,640s10,100322,700$16,650$35,000$1,570Setup hoursMachine hoursNumber of units producedNon-Manufacturing Cost Type Budgeted Variable Budgeted Fixed Cost Driver/Allocation BaseMarketingDistribution$22,150$90,00081,150Sales revenueNumber of deliveries

Total production needed=Expected sales+Targeted ending inventory=12,100+1,500=13,600

Hazlett, Inc., operates at capacity and makes plastic combs and hairbrushes. Although the combs and brushes are a matching set, they are sold individually and so the sales mix is not 1:1. Hazlett's management is planning its annual budget for fiscal year 2018. Hazlett accounts for direct materials and ending finished goods using a FIFO cost flow assumption. Here is information for 2018: Input Prices Direct Materials s0.31 per ounce s0.77 per bunch $12 per hour Plastie Bristes Direct Labor Input Consumptionm Combs Direct Materials Plastie Bristes Direct Labor Machine Hours (MH) 0.022 MH Brushes 5.1 ounces 8.7 ounces 15 bunches 0.27 hour 0.15 MH 0.051 hour Inventory Beginning Inventory Target Ending Inventory Cost of Beginning Inventory Bristles 1.610 ounces 1,870 bunches 1,762 ounces 2,252 bunches $1,719 Plastic $416 Sales and Inventory Expected Sales in units Selling Price Target Ending Iuventory in units Beginning Inventory in units Beginning Inventory in dollars Combs Brushes 12,100 89 1,500 14,700 832 1,410 1,270 827,580 601 $2,720 Combs are manufactured in batches of 200, and brushes are mamufactured in batches of 100. It takes 21 minutes to set up for a batch of combs and 1 hour to set up for a batch of brushes. Hazlett uses activity-based costing and has classified all overhead costs as shown in the following table. Budgeted fixed overhead costs vary with capacity. Hazlett operates at capacity so budgeted fixed overhead cost per unit equals the budgeted fixed overhead costs divided by the budgeted quantities of the cost allocation base. Delivery trucks transport units sold in delivery sizes of 1,000 combs or 1,000 brushes. Manufacturing Cost Type Budgeted Variable Budgeted Fixed Cost Driver/Allocation Base Materials handling Setup Processing Inspection Numbers of ounces of plastic used" Setup hours Machine hours $22.700 $10,245 $11,640 $10,100 $16,650 $35,000 $1,570 Number of units produced Non-Manufacturing Cost Type Budgeted Variable Budgeted Fixed Cost Driver/Allocation Base Marketing 922 150 ST0,000 Sales revenue Number of deliveries Distribution 81,150