Kesselring Corporation makes one product and has provided the following information to help prepare the master budget for the next three months of operations: Budgeted unit sales (all on credit): July August September 8,400 8,800 12,20 Raw materials requirement per unit of output 4 pounds Raw materials cost $ 3.00 per pound Direct labor requirement per unit of output 2.8 direct labor Direct labor wage rate $ 18.00 per direct 1 Predetermined overhead rate (all variable) $ 11.00 per direct i The ending finished goods inventory should equal 40% of the following month's sales, The budgeted finished goods inventory balance at the end of August is closest to