Ending Finished Goods Invento $y$ Budget

Pl$$y$-$Dise makes Frisbee$-$type plast c discs. Each $12-$inch diamater pastic disc has the following manufarturing easts:

Direct materials $,$$$1\mathrm{.}80$

Direct labor $,0\mathrm{.}60$

Variable overheac $0\mathrm{.}85$

$\backslash$table$[[$Fixed ove heed,$1\mathrm{.}85],[$Total unit cost,$$5\mathrm{.}10$