Budgeted unit sales for October, November, and December are 7,600,9,000, and 10,100 units respectively. a The ending finished goods inventory equals 40% of the following month's sales. b. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $1.00 per pound. c. The direct labor wage rate is $19.00 per hour. Each unit of finished goods requires 3.0 direct labor-hours. d. Manufacturing overhead is entirely variable and is $11.00 per direct labor-hour. The estimated finished goods inventory balance at the end of October is closest to: $342,000 a. b. $383,800 $118,800 C d. $223,200