Cost of Goods Sold Budget Play-Disc makes Frisbee-type plastic discs. Each 12-inch diameter plastic disc has the following manufacturing costs: Direct materials $1.75 Direct labor 0.45 Variable overhead 0.85 Fixed overhead Total unit cost 1.90 $4.95 For the coming year, Play-Disc expects to make 300,000 plastic discs, and to sell 288,000 of them. Budgeted beginning inventory in units is 18,000 with unit cost of $4.95. (There are no beginning or ending inventories of work in process.) Required: 1. Calculate the total budgeted cost of units produced for Play-Disc for the coming year. Show the cost of direct materials, direct labor, and overhead. Budgeted direct materials Budgeted direct labor Budgeted overhead Total budgeted manufacturing cost