Budgeted sales for March $2014$ are $130$ units of the Knights blankets and $190$ units of the Raiders blankets.The budgeted selling prices per unit in March $2014$ are S$229$ for the Knights blankets and $$296$ for the Raiders blankets. Assume the following in your answer: Work$-$in$-$process inventories are negligible and ignored.$-$Direct materials inventory and finished goods inventory are costed using the FIFO method.$-$ Unit costs of direct materials purchased and finished goods are constant in March $2014.$