9) Darke Corporation makes one product and has provided the following information: a. Budgeted unit sales for October, November, and December are 7,600, 9,000, and 10,100 units respectively. b. The ending finished goods inventory equals 40% of the following month's sales. c. The following Per Unit Costs: Direct materials $5.00 Direct labor $57.00 Variable MOH $33.00 No fixed MOH Variable Selling and Admin Expenses $3.00 Fixed Selling and Admin Expenses $10,000 The estimated finished goods inventory balance at the end of November is closest to: A) $294,920 B) $383,800 C) $133,320 D) $250,480