Aumin, Inc nmifartines model aiplane kits and projects sroduction at 600,360,200, and 490 kits for the ned four puater. (i) (Eicici the koen to view the mamidacturicg hiformation ) tos docimal places. Round other arwouts to the forarest whole number. Begn ty sreparng Austis is drect materils budget. More info Direct materials are two ounces of plastic per kit and the plastic costs $4 per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Beginning Raw Materials Inventory is 860 ounces, and the company desires to end each quarter with 30% of the materials needed for the next quarter's production. Austin desires a balance of 260 ounces in Raw Materials Inventory at the end of the fourth quarter. Each kit requires 0.25 hours of direct labor at an average cost of $40 per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. Variable overhead is $0.70 per kit, and fixed overhead is $135 per quarter