Information for Statesboro Glass Budgets. Statesboro Glass Ltd. produces windows. Sales of windows in units for the next 5 months are projected to be: July 60,000 August 55,000 September 60,000 October 30,000 November 30,000 The following information pertains to the budget assumptions. a. Finished goods inventory on July 1 is expected to be 18000 units. The desired ending FGI for any month (except for the June 30 inventory as noted previously) is expected to be 18% of the following month's sales. b. Data for materials used are: Glass 1.75 square yards per unit $16.00 per square yard Vinyl 0.67 rods per unit $10.50 per rod Raw materials ending inventory is always budgeted to equal 17% of the following month's production needs. On June 30, the ending inventory of Glass is expected to be 15,000 square yards and for Vinyl is expected to be 10,000 rods. e. Direct labor used: Glass Cutter: 1.5 hour at a rate of $10 per hour.