=+C each 0 1 Projected data for 2015 with respect to direct materials are as follows:

Direct materials Anticipated purchase price Expected inventories 1 January 2015 Target inventories 31 December 2015 A $12 32 000 kg 36 000 kg B 5 29 000 kg 32 000 kg C 3 6 000 units 7 000 units Projected direct manufacturing labour requirements and rates for 2015 are as follows:

Product Hours per unit Rate per hour Thingone 2 $12 Thingtwo 3 16