Costel Goods Manufactured Pietro Frozen Foods, Inc., produces frozen pizzas. for next year, Pietro predicts that 50,000 units will be produced, with the following total costs Direct materials 2 Direct labor $57,000 Vanable overhead 27,000 Fixed overhead 205,000 Next year, Pietro expects to purchase 5116,500 of direct materials projected beginning and ending inventories for direct materials and work in process are as follows: Direct materials Work in Process Inventory Inventory Beginning 34.000 511,300 Ending $3,900 513,300