ing Company manufactures wood baseball bats. Vinson's two primary products are a youth bat, designed for d players. Vinson sells the bats to sporting goods stores and all sales are on account. The youth bat sells for More info a. Budgeted sales are 1,500 youth bats and 3,300 adult bats. b. Finished Goods Inventory on December 31,2024 , consists of 650 youth bats at $20 each and 650 adult bats at $13 each. c. Desired ending Finished Goods Inventory is 250 youth bats and 550 adult bats; FIFO inventory costing method is used. d. Direct materials requirements are 44 ounces of wood per youth bat and 60 ounces of wood per adult bat. The cost of wood is $0.35 per ounce. e. Raw Materials Inventory on December 31,2024, consists of 27,000 ounces of wood at $0.35 per ounce. f. Desired ending Raw Materrials Inventory is 27,000 ounces (indirect materials are insignificant and not considered for budgeting purposes). g. Each bat requires 0.1 hours of direct labor; direct labor costs average $32 per hour. h. Variable manufacturing overhead is $0.70 per bat. i. Fixed manufacturing overhead includes $1,200 per quarter in depreciation and $90 per quarter for other costs, such as insurance and property taxes. j. Fixed selling and administrative expenses include $11,000 per quarter for salaries; $3,000 per quarter for rent; $2,000 per quarter for insurance; and $350 per quarter for depreciation. k. Variable selling and administrative expenses include supplies at 1% of sales. Data table fif (Click the kon to view the balance theet) [1] (Click the icen to vew the other data) Read the requirements. two decimal places. The overhead allocason base is drect labor hours Degin by preparing the drect matenals budget