Corsair Gaming Company manufactures two ranges of computer cases, the Crystal Series and the Diamond Series. They are both made of plastic with metal frames, but the Diamond Series is larger. Information for the two ranges for the month of September is given in the following tables:

REQUIRED:

Prepare the following for September:

E.Manufacturing overhead budget

F. Unit costs of ending finished good inventory

Corsair uses an activity-based system and classifies overhead into three activity pools: Setup, Processing and Inspection. Activity rates for these activities are $100 per setup hour, $5 per machine hour, and $16 per inspection hour, respectively. Other information follows: Cost driver information Number of units per batch Setup time per batch Inspection time per batch Crystal Series 20 1.5 hours 0.5 hour Diamond Series 15 1.75 hours 0.6 hour Non-manufacturing fixed costs for August was $36,000, of which half are salaries. Salaries are expected to increase 5% in September. The only variable nonmanufacturing cost is sales commission, equal to 1% of sales revenue