Ending Finished Goods Inventory Budget. May-Disc makes Frisbee-type plastic discs. Each 12-inch diameter plastic disc has the following manufacturing costs: For the coming year, Play-Disc expects to make 380,000 plastic dises, and to sell 370,000 of them. Budgeted beginning inventory in units is 19,000 with unit cost of 54.85. (There are no beginning or ending inventories of work in process.) 2. What if saies increased to 379,000 discs? How would that affect the ending fished goods irventory budget? Calculate the value of budgeted ending finished good inventory, Finished goods inventory has