1. Calculate the units to be produced, based on the following data: Estimated units in beginning inventory .......... 87,000 Estimated units in ending inventory ..... 89,000 Expected units sold 750,000 2-3. Kian Inc. plans to manufacture 39,200 units of Product D. Product D is produced in Department 1, where 0.25 hour per unit is required for direct labor. Direct labor rates in Department 1 are $14 per hour 2. The hours required in Department 1 to manufacture Product D are .... 3. The total direct labor cost to manufacture Product Dis