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