Hale Specialties manufactures, among other things, woolen blankets for the athletic teams of the two local high schools. The company sews the blankets from fabric and sews on a logo patch purchased from the licensed logo store site. The teams are as follows: . Broncos, with red blankets and the Broncos logo Rams, with black blankets and the Rams logo Also, the black blankets are slightly larger than the red blankets. The budgeted direct-cost inputs for each product in 2017 are as follows: Rams Blanket Broneos Blanket 5 yards 0 yards Red woolfabric Black wool fabric Broncos lopo patches Rams loga patches Direct manufacturing labor 4 hours 5 hours Unit data pertaining to the direct materials for March 2017 are as follows: Actual Beginning Direct Materials Imentory (/2017 Bronces Blanket 40 yards Rams Blanket 0 yards 20 Red woolfabric Black wool fabric Broncos logo patches Rams loga patches 50 65 Target Ending Direct Materials Inventory R31/2017) Red woolfabric Black wool fabric Broncos logo petches Rams logo patches Broncos Blanket 30 yards 30 Rams Blanket 0yards 20 30 Unit cost data for direct-cost inputs pertaining to February 2017 and March 2017 are as follows: February 2017(actual March 2017 (budgeted) S11 13 S1D Red wool fabric er yard) Black wool fabric Iper yard) Broncos logo patches (per patchl Rams logo patches (per patch Manufacturing labor cost per hour 27 28 Manufacturing overhead (both variable and fixed) is allocated to each blanket on the basis of budgeted direct manufacturing labor-hours per blanket. The budgeted variable manufacturing