Fuson Corporation makes operations one product and has provided the following information to help prepare the master budget for the next fou r months of Budgeted selling price per unit Budgeted unit sales (all on credit): $ 118 October November December anuary 9,680 10,180 13,700 11,300 Raw materials requirement per unit of output Raw materials cost Direct labor requirement per unit of output Direct labor wage rate Predetermined overhead rate (all variable) 3 pounds 4.00 per pound 2.7 direct labor-hours $23.00 per direct labor-hour $12.00 per direct labor-hour Credit sales are collected: 30% in the month of the sale 70% in the following month Raw materials purchases are paid 30% in the month of purchase 70% in the following month The ending finished goods inventory should equal 10% of the following month's sales. The ending raw materials inventory should equal 10% of the following month's raw materials production needs