20) From the following details provided by Barry, Inc, prepare the cost of goods sold budget by quarter for the year. Direct materials per unit Direct labor hours per unit Direct labor rate per hour Manufacturing overhead cost per direct labor hour Beginning inventory units Sales price per unit $65 2 hours $50 $20 1,000 $250 First Second Third Fourth Quarter Quarter Quarter Quarter 15,000 18,000 21,000 24,000 Units expected to be sold: Barry, Inc. expects no inventory units at the end of the second, third and fourth quarters. (10 points) (omt up mth u to