Baseball Bat MFG had a sales budget for bats for the next months: Units Jan 30,000 Feb 40,000 They sell each Bat for $60 Mar 50,000 Apr 50,000 They want ending finished goods inventory to be 30% of the next month's sales units. Beginning Finished goods inventory is 5,000 units. It takes 2 pounds of material to make each bat. That is the only Direct Material Beginning Direct Material inventory is 50,000 pounds They want ending raw material inventory to be 20% of the next month's direct material need. One pound of material cost them $3 It takes 30 minutes to make each bat and the labor cost is $16 per hour.