Fullerton, Inc. makes and sells a single snowboard model, the Titan. Fullerton's CEO expects to sell 3,910 snowboards at an estimated retail price of $1,320 per board during 2018. In the fall of 2017, Fullerton gathered the following data to prepare budgets for 2018: Materials and Labor Requirements Wood 17 board feet (b.f.) per snowboard Fiberglass 15 yards per snowboard Direct labor 7 hours per snowboard CEO expects to sell 3.910 snowboards during 2018 at an estimated retail price of $ 1,320 per board. Further, the CEO expects 2018 beginning inventory of 700 snowboards and would like to end 2018 with 900 snowboards in stock. The inventoriable unit cost for beginning finished goods inventory on January 1, 2018 is $230.00. Data pertaining to the direct materials inventories are as follows: Beginning. Inventory Ending Inventory Wood 2,100 b.f. 1,600 b.f. Fiberglass 1,100 yards 2,100 yards Variable manufacturing overhead is $20 per direct labor-hour. There are also $28,770 in fixed manufacturing overhead cots budgeted for 2018. Both variable and fixed overhead costs are allocated based on direct manufacturing labor-hours. Other data include the following: 2017 Unit Price 2018 Unit Price Wood $38.00 per b.f. $40.00 per b.f. Fiberglass $14 per yard $15 per yard Direct labor $34.00 per hour $35.00 per hour Assume Fullerton uses a FIFO inventory method for both direct materials and finished goods. Ignore work in process in your calculations. What are total finished good units to be produced? 04.110 0 4.700 O 3.900 O 3.710 What is total cost of direct materials to be used? $3,714,250 O $4,135,300 O $4,217,500 $3,352,250 What is total cost of direct materials to be purchased? $3,352,550 $4,135,600 O $4,218,100 O $3,714,550