15. The sales department of Perry manufacturing forecast for the months of January-March 2022. Product X Product Y: Materials: Material A: Material B: Direct Labor Product X: Product Y: Units 2 Pounds used per unit Product X Product Y 3 1 hr 50,000 30,000 Manufacturing Overhead Variable Overhead Fixed Overhead Sales Price $90 $70 Selling and Administrative Variable Overhead Fixed Overhead 2 4 Labor per unit Labor cost per hour 5 hr $12 $12 $9 $5 Beginning Inventory 9000 Cost per Beginning pound Inventory 5,000 2,000 1 19,000 70,000 $6 per Direct Labor Hour, -$270,000 total for the 3 months 10% of Sales Revenue $540,000 total for the 3 months Desired Ending Inventory 6,000 3,000 Desired Ending Inventory 14,000 8,000 anoW ten inom ixen a