Comprehensive Profit Plan Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2016 follow Finished Components C12 D57 Requirements for each finished component RM 1 RM 2 RM 3 Direct labor 8 pounds 4 pounds 1 pound 3 hours 10 pounds 2 pounds 2 hours Product information: Sales price Sales (units) Estimated beginning inventory (units) Desired ending inventory (units) $150 12,000 400 300 S220 9,000 150 200 Direct Materials Information RM1 S 2.00 3,000 4,000 RM2 $2.50 1,500 1,000 RM3 Cost per pound Estimated beginning inventory in pounds Desired ending inventory in pounds 0.50 1,000 1,500