Cost of Goods Sold Budoet Plsy-Disc makes Frisbee-type plastic discs. Each 12-inch diameter plastic disc has the following manufacturing costs Direct materials Direct labor Vanable overhead Fuxed overhead $1.80 0.50 0.70 1.80 4.80 Total unit cost For the coming year, Flay-Disc expects to makce 400,000 plastic dists, and to sell 390,000 of them. Budgeted beginning inventory in units is 18,000 with unit cost of s4.80. (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 materias, direct labor, and overhead Budgeted direct msterisls Budgeted direct labor Budgeted overheed Total budgeted manufacturing cost 2. Prepare a cost of goods sold budget for Play-Disc for the year Play-Disc Cost of Goods Sold Budget Total manufacturing cost Cost of goods soald 3. What if the beginning inventory of finished goods was $a5,700 (for 18,000 units)? How would that affect the cost of goods sold budget? (Assume Play Disc uses the FIFO method.) The cost of goods sold would