Desired inventories at October 31: Direct materials (available for the Master and Backyard Grill): Grates 320 units Stainless steel 2,100 lbs. Burner subassemblies 135 units Shelves 285 units Direct materials used in production: Direct Materials required to produce one Backyard Chef Grill: Grates 3 units per unit of product Stainless steel 24 lbs. per unit of product Burner subassemblies 2 units per unit of product Shelves 4 units per unit of product Direct Materials required to produce one Master Chef grill: Grates 6 units per unit of product Stainless steel 42 lbs. per unit of product Burner subassemblies 4 units per unit of product Shelves 5 units per unit of product Anticipated purchase price for direct materials: Grates $16 per unit Stainless steel $5 per lb. Burner subassemblies $125 per unit Shelves $8 per unit Because of their excellent relationships with the vendors, they pay the following percentages when piacing their order: Grates: 10% Stainless Steel: 25% Burner subassemblies 5% Shelves 2%, if pay the entire balance within 35 days