Diane Buswell is preparing the $2027$ budget for one of Current Designs' rotomolded kayaks. Extensive meetings with members of the sales department and executive team have resulted in the following unit sales projections for $2027.$ Quarter $11,000$ kayaks Quarter $21,300$ kayaks Quarter $3850$ kayaks Quarter $4850$ kayaks Current Designs policy is to have finished goods ending inventory in a quarter equal to $15\%$ of the next quarter's anticipated sales. Preliminary sales projections for $2028$ are $1,100$ units for the first quarter and $1,300$ units for the second quarter. Ending inventory of finished goods at December $31,2026,$ will be $150$ rotomolded kayaks. Production of each kayak requires $40$ pounds of polyethylene powder and a finishing kit $($rope$,$ seat, hardware, etc.$).$ Company policy is that the ending inventory of polyethylene powder should be $20\%$ of the amount needed for production in the next quarter. Assume that the ending inventory of polyethylene powder on December $31,2026,$ is $19,000$ pounds. The finishing kits can be assembled as they are needed. As a result, Current Designs does not maintain a significant inventory of the finishing kits. The polyethylene powder used in these kayaks costs $$1\mathrm{.}00$ per pound, and the finishing kits cost $$140$ each. Production of a single kayak requires $2$ hours of time by more experienced, type I employees and $3$ hours of finishing time by type Il employees. The type I employees are paid $$12$ per hour, and the type II employees are paid $$9$ per hour. Selling and administrative expenses for this line are expected to be $$40$ per unit sold plus $$6,000$ per quarter. Manufacturing overhead is assigned at $140\%$ of labor costs.