1. the decorideas company manufactures hand-crafted natural wood display cupboards. currently the company makes only one size of display cupboard, which is 60-inch height, 48-inch width, and 19-inch depth; and has 6 shelves. the final product consists of a routed, sanded, assembled, and stained oak wood cupboard. direct materials include oak shelving wood and hickory plywood backing board. other materials, such as wood screws, sand paper, stain, wood glue, and packaging, are treated as indirect materials. decorideas is preparing budgets for the fourth quarter ending december 31, 2022.