=+c. Desired inventories at January 31: Direct materials: Finished products: Plastic . . . . . .
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=+c. Desired inventories at January 31:
Direct materials: Finished products:
Plastic . . . . . . . . . . 1,240 lbs. Batting helmet . . . . . . 290 units at $34 per unit Foam lining . . . . . . . 450 lbs. Football helmet . . . . . . 520 units at $58 per unit
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