Complete the shaded boxes.

Status Quo Inventory Reduction Effort Spending Direct materials Direct materials Bags per unit Direct materials per unit Expected purchases Direct Labor 1,100,000 yards $ 600,000 fixed Manufacturing Overhead $ 900,000 fixed Denominator Activity Level 20,000 units Expected completed production Expected sales 20,000 units 17,000 units $ 2.50 per yard 5.00 yards per bag 10 bags per unit 50 yards per unit Spending Direct materials Direct materials Bags per unit Direct materials per unit Expected purchases Direct Labor Manufacturing Overhead Denominator Activity Level Expected completed production Expected sales S 2.50 per yard 5.00 yards per bag 10 bags per unit 50 yards per unit 750,000 yards SS $ 600,000 fixed 900,000 fixed 20,000 units 16,000 units Units Beginning Expected Ending Raw materials (yards) Work in process (units - 25% complete) 100,000 Raw materials (yards) 500 500 Finished goods (units) 1,500 Work in process (units - 25% complete) Finished goods (units) 17,000 units Units 100,000 500 1,500 Beginning Expected Ending 500 Cost Beginning Expected Ending Raw materials Raw materials Work in process Finished goods Work in process Finished goods Beginning Cost Expected Ending