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Austin, Inc manufactures model arplane kits. Direct materials are five ounces of plastic per kit and the plastic costs $4 per ounce. Indrect materials are considered insignificari and are not includor in the budgeting process. Each kit requires 0.50 hours of direct labor at an average cost of $22 per hout. Manufacturing overhead is alocated using direct labor hours as the atoeation base. The company has prepared the following budgets: (Cick the icon to view the budgets) Austin projects saies of 200,400,700, and 300 kis for the next four quarters. Austin has no kits in beginning inventory Determine the cost per k4 to manufacture the model arplane kits Prepare it cost of goods sold budget for the year. Round amounts to two decimal places Determine the cost por kit to manutacture the model arplane kak. (Round your answers to two dacmas places, 5 ) Prepare a cost of goods sold budget for the year (Camplete al input felds. Entar "0r for zero balances.) Reference Austin, Inc. Direct Labor Budget For the Year Ended December 31