How do i find the ending available inventory of lamp kits in part 7 ( i have starred it 9.08). I just want the formula. Based on the following data:

Division N has decided to develop its budget based upon projected sales of 37,000 lamps at
$54.00 per lamp.
The company has requested that you prepare a master budget for the year. This budget is to be used
for planning and control of operations and should be composed of:
1. Production Budget
2. Materials Budget
3. Direct Labor Budget
4. Factory Overhead Budget
5. Selling and Administrative Budget
6. Cost of Goods Sold Budget
7. Budgeted Income Statement
8. Cash Budget
Notes for Budgeting:
The company wants to maintain the same number of units in the beginning and ending inventories of
work-in-process, and electrical parts while increasing the inventory of Lamp Kits to 750 pieces and
decreasing the finished goods by 20%.
Complete the following budgets
1	Production Budget
	Planned Sales
	Desired Ending Inventory of Finished Goods
	Total Needed
	Less: Beginning Inventory
	Total Production			36,400 units

2	Materials Budget
	Lamp Kits
	Needed for Production				36,400 units	{8.01}
	Desired Ending Inventory				750 units	{8.02}
	Total Needed				37,150 units	{8.03}
	Less: Beginning Inventory				500 units	{8.04}
	Total Purchases				36,650 units
	Cost per piece				$16.72	{8.05}
	Cost of Purchases (Round to two places, $##.##)				$612,788.00	{8.06}
3	Direct Labor Budget
	Labor Cost Per Lamp				$2.13	{8.07}
	Production
	Total Labor Cost (Round to two places, $##.##)				$77,532.00	{8.08}
4	Factory Overhead Budget
	Variable Factory Overhead:
	Variable Factory Overhead Cost Per Unit				$2.0600000
	Number of Units to be Produced
	Total Variable Factory Overhead (Round to two places, $##.##)				$74,984.00	{8.09}
	Fixed Factory Overhead				$275,000.00	{8.10}
	Total Factory Overhead (Round to two places, $##.##)				$349,984.00	{8.11}

4	Factory Overhead Budget
	Overhead Allocation rate based on:
	1. Number of Units						36400
		Total Factory Overhead / Number of Units					349984
		(Round to two places, $##.##)					$9.61	{9.01}
5	Cost of making one unit next year
		Cost of one Lamp Kit					16.72
		Labor Cost Per Lamp					$2.13	{9.02}
		Factory overhead per unit
		Total cost of one unit					$28.46	{9.03}
		(Round to two places, $##.##)
6	Selling and Admin. Budget
	Fixed Selling						41000
	Variable Selling (Round to two places, $##.##)						$117,660.00	{9.04}
	Fixed Administrative						56000
	Variable Administrative (Round to two places, $##.##)						$75,480.00	{9.05}
	Total Selling and Administrative (Round to two places, $##.##)						$290,140.00	{9.06}
7	Cost of Goods Sold Budget - Assume FIFO (First-In, First-Out) and overhead is applied based on the number of units to be produced.						Round dollars to two places, $##.##
	Beginning Inventory, Finished Goods						$90,000.00	{9.07}
	Production Costs:						$1,035,944.000
	Materials:
	Lamp Kits:
	Beginning Inventory						$8,000.000
	Purchased						$612,788.000
	Available for Use						$620,788.000
	Ending Inventory of Lamp Kits**********************************						$12,540.00	{9.08}
	Lamp Kits Used In Production						$608,248.000
	Total Materials:						$608,248.00	{9.09}
	Labor						$77,532.00	{9.10}
	Overhead						$349,984.00	{9.11}
	Cost of Goods Available						$1,125,764.00	{9.12}
	Less: Ending Inventory, Finished Goods						$68,304.00	{9.13}
	Cost of Goods Sold						$1,057,460.00	{9.14}