ES Exercise 23-13 (Part Level Submission) Fultz Company has accumulated the following budget data for the year 2017 1. Sales: 31,230 units, unit selling price 88 Cost of one unit of finished goods: direct materials 1 pound at $5 per 2. pound, direct labor 3 hours at 12 per hour, and manufacturing overhead $8 per direct labor hour. Inventories (raw materials only): beginning, 10,400 pounds; ending, 15,210 pounds. 4Seng and administrative expenses: $ 170,000 interest expense: $ 4.30,000 5. Income taxes: 30% of income before income taxes