Cost of Goods Manutactured Pletro Frozen Foods, inci, produces frozen pizzas. For next year, Pietro predicts that 50.000 units will be produced, with the following total costs: Next year, Pietro expects to purchase $120,000 of direct materials. Prolected beginning and endino inventories for direct materials and work in prock Requred: 2. What if the ending inventory of direct materials increased by $2,100 ? Indicate the affect that this would have on the items listed below: Direct materials used Total manufacturing cost: Cost of goods manufactured