=+Scandia Coat does not expect there to be any beginning or ending inventories of filler and lining material. At the end of the budget year, Scandia Coat experienced the following actual results:

Women’s Coats Men’s Coats Actual production 4,300 5,500 Actual Price per Unit Actual Quantity Purchased and Used Filler $1.15 per lb. 31,950 Liner 6.80 per yd. 72,050 Actual Labor Rate Actual Labor Hours Used Woman’s Coat $13.25 per hr. 1,300 Man’s Coat 15.00 per hr. 2,425