Iguana, Inc., manufactures bamboo picture frames that sell for $21 each. Each frame requires 4 linear feet of bamboo, which costs $2.20 per foot. Each frame takes approximately 30 minutes to build, and the labor rate averages $11.00 per hour. Iguana has the following inventory policies: Ending finished goods inventory should be 50 percent of next month's sales. Ending raw materials inventory should be 30 percent of next month's production. Expected unit sales (frames) for the upcoming months follow: Variable manufacturing overhead is incurred at a rate of $.20 per unit produced. Annual fixed manufacturing overhead is estimated to be $6,900.00 ($575.00 per month) for expected production of 4,080 units for the year. Selling and administrative expenses are estimated at $620.00 per month plus $.60 per unit sold. Compute the following for Iguana, Inc., for the second quarter (April, May, and June). (Round your dollar amounts to 2 decimal places and your per unit amounts to the nearest whole number. Round intermediate calculations to 1 decimal place for direct labor hours and to 2 decimal places for per unit costs.)