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1. Estimated sales $2,424,400 2. Number of units to produce 7,960 3. Total direct materials to be purchased $653,040 4. Total direct labor cost $684,560

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1. Estimated sales $2,424,400
2. Number of units to produce 7,960
3. Total direct materials to be purchased $653,040
4. Total direct labor cost $684,560
5. Total factory overhead $211,800
6. Total manufacturing costs $1,549,400
7. Cost of goods manufactured $1,560,340

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C. Desired/anticipated inventories at April 30: F. Anticipated direct labor requirements to produce each helmet: G. Estimated factory overhead costs for April: C. Desired/anticipated inventories at April 30: F. Anticipated direct labor requirements to produce each helmet: G. Estimated factory overhead costs for April

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