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 $1.80 Direct labor 0.50 Variable overhead 0.70 Fixed overhead 1.95 Total unit cost $4.95 For the coming year, Play-Disc expects to make 320,000 plastic discs, and to sell 301,000 of them. Budgeted beginning inventory in units is 18,000 with unit cost of $4.95. (There are no beginning or ending inventories of work in process.) Required: 1. Prepare an ending finished goods inventory budget for Play-Disc for the coming year. If required, round your answers to the nearest cent. Play-Disc Ending Finished Goods Inventory Budget For the Coming Year Unit costs: Overhead: Total cost per unit Total ending inventory cost 2. What if sales increased to 328,000 discs? How would that affect the ending finished goods inventory budget? Calculate the value of budgeted ending finished goods inventory. Finished goods inventory has to $