Desired ending inventory is 2400. Just need help on the last 2 yellow boxes. Thank you!

1 Production Budget Planned Sales Desired Ending Inventory of Finished Goods Total Needed Less: Beginning Inventory Total Production \begin{tabular}{|r|} \hline 31000 \\ \hline 2400 \\ \hline 33400 \\ \hline \\ \hline 30,400 units \\ \hline \end{tabular} {7.01} 2 Materials Budget Lamp Kits Needed for Production Desired Ending Inventory Total Needed Less: Beginning Inventory Total Purchases Cost per piece Cost of Purchases (Round to two places, \$\#\#.\#\#) {8.01} {8.02} {8.03} {8.04} {8.05} {8.06} 3 Direct Labor Budget Labor Cost Per Lamp Production Total Labor Cost (Round to two places, \$\#\#.\#\#) 4 Factory Overhead Budget Variable Factory Overhead: Variable Factory Overhead Cost Per Unit Number of Units to be Produced Total Variable Factory Overhead (Round to two places, \$\#\#.\#\#) Fixed Factory Overhead Total Factory Overhead (Round to two places, \$\#\#.\#\#) {8.07} {8.08} {8.09} {8.11} 4 Factory Overhead Budget Overhead Allocation rate based on: 1. Number of Units Total Factory Overhead / Number of Units (Round to two places, \$\#\#.\#\#) \begin{tabular}{|l|r|r|} \hline & & 362,928 \\ \hline & & 30400 \\ \hline & & $11.94 \\ \hline \end{tabular} {9.01} 5 Cost of making one unit next year Cost of one Lamp Kit Labor Cost Per Lamp Factory overhead per unit Total cost of one unit \begin{tabular}{|l|r|r|} \hline & & 16.96 \\ \hline & & $2.09 \\ \hline & & 11.94 \\ \hline & & $30.99 \\ \hline & & $30.99 \\ \hline \end{tabular} (Round to two places, \$\#\#\#\#\# 6 Selling and Admin. Budget Fixed Selling Variable Selling (Round to two places, \$\#\#.\#\#) {9.04} Fixed Administrative Variable Administrative (Round to two places, \$\#\#.\#\# Total Selling and Administrative (Round to two places, \$\#\#.\#\#) Goods Sold Round dollars to two Budget Beginning Inventory, Finished Goods {9.07} Production Costs: Materials: Lamp Kits Beginning Inventory Purchased Available for Use Ending Inventory of Lamp Kits {9.08} Lamp Kits Used In Production Total Materials: {9.09} Labor Overhead {9.11} Cost of Goods Available {9.12} Less: Ending Inventory, Finished Goods {9.13} Cost of Goods Sold {9.14} 1 Production Budget Planned Sales Desired Ending Inventory of Finished Goods Total Needed Less: Beginning Inventory Total Production \begin{tabular}{|r|} \hline 31000 \\ \hline 2400 \\ \hline 33400 \\ \hline \\ \hline 30,400 units \\ \hline \end{tabular} {7.01} 2 Materials Budget Lamp Kits Needed for Production Desired Ending Inventory Total Needed Less: Beginning Inventory Total Purchases Cost per piece Cost of Purchases (Round to two places, \$\#\#.\#\#) {8.01} {8.02} {8.03} {8.04} {8.05} {8.06} 3 Direct Labor Budget Labor Cost Per Lamp Production Total Labor Cost (Round to two places, \$\#\#.\#\#) 4 Factory Overhead Budget Variable Factory Overhead: Variable Factory Overhead Cost Per Unit Number of Units to be Produced Total Variable Factory Overhead (Round to two places, \$\#\#.\#\#) Fixed Factory Overhead Total Factory Overhead (Round to two places, \$\#\#.\#\#) {8.07} {8.08} {8.09} {8.11} 4 Factory Overhead Budget Overhead Allocation rate based on: 1. Number of Units Total Factory Overhead / Number of Units (Round to two places, \$\#\#.\#\#) \begin{tabular}{|l|r|r|} \hline & & 362,928 \\ \hline & & 30400 \\ \hline & & $11.94 \\ \hline \end{tabular} {9.01} 5 Cost of making one unit next year Cost of one Lamp Kit Labor Cost Per Lamp Factory overhead per unit Total cost of one unit \begin{tabular}{|l|r|r|} \hline & & 16.96 \\ \hline & & $2.09 \\ \hline & & 11.94 \\ \hline & & $30.99 \\ \hline & & $30.99 \\ \hline \end{tabular} (Round to two places, \$\#\#\#\#\# 6 Selling and Admin. Budget Fixed Selling Variable Selling (Round to two places, \$\#\#.\#\#) {9.04} Fixed Administrative Variable Administrative (Round to two places, \$\#\#.\#\# Total Selling and Administrative (Round to two places, \$\#\#.\#\#) Goods Sold Round dollars to two Budget Beginning Inventory, Finished Goods {9.07} Production Costs: Materials: Lamp Kits Beginning Inventory Purchased Available for Use Ending Inventory of Lamp Kits {9.08} Lamp Kits Used In Production Total Materials: {9.09} Labor Overhead {9.11} Cost of Goods Available {9.12} Less: Ending Inventory, Finished Goods {9.13} Cost of Goods Sold {9.14}