\begin{tabular}{lccc} & Units & Selling price & \multicolumn{2}{c}{ Total revenues } \\ \hline Snowboards & 2,000$5 & 650$ & 1,300,000 \end{tabular} Direct Materials Purchases Budget For January 2021 Direct Manufacturing Labor Costs Budget For January 2021 Total labor hours x Variable manufacturing overhead rate = Variable manufacturing overhead costs 11,000x9=5,000 Ending Inventories Budget For January 2021 Quantity Cost per unit Total Direct materials Wood 1,5302,030$833$16,24050,490 Finished goods Snowboard Total ending inventory \begin{tabular}{lccc} & Units & Selling price & \multicolumn{2}{c}{ Total revenues } \\ \hline Snowboards & 2,000$5 & 650$ & 1,300,000 \end{tabular} Direct Materials Purchases Budget For January 2021 Direct Manufacturing Labor Costs Budget For January 2021 Total labor hours x Variable manufacturing overhead rate = Variable manufacturing overhead costs 11,000x9=5,000 Ending Inventories Budget For January 2021 Quantity Cost per unit Total Direct materials Wood 1,5302,030$833$16,24050,490 Finished goods Snowboard Total ending inventory