Ending Finished Goods Inventory Budget Play-Disc makes Frisbee-type plastic discs. Each 12-inch diameter plastic disc has the following manufacturing costs: Direct materials $1.65 Direct labor 0.50 Variable overhead 0.75 Fixed overhead 1.80 Total unit cost $4.70 For the coming year, Play-Disc expects to make 350,000 plastic discs, and to sell 339,000 of them. Budgeted beginning inventory in units is 19,000 with unit cost of $4.70. (There are no beginning or ending inventories of work in process.) Required: