b. C. Inventory of Grills Beginning Inventory of Grills: Backyard Chef 36 units Master Chef 18 units Outdoor Chef Grill has established a new ending inventory policy to take effect the month of October. From October and going forward, the ending inventory should be: Ending Inventom: Backyard Chef 5% of November's sales Master Chef 2% of November's sales. Estimated direct material inventories at October 1: Direct materials (available for the Master and Backyard Grill): Grates 300 units Stainless steel 1,300 lbs. Burner subassemblies 150 units Shelves 300 units