Lens Junction sells lenses for $47 each and is estimating sales of 15,000 units in January and 18,000 in February. Each lens consists of 2 pounds of silicon costing $2.40 per pound, 3 oz of solution costing $2 per ounce, and 30 minutes of direct labor at a labor rate of $19 per hour. Desired inventory levels are: Jan. 31 Feb. 28 Mar. 31 Beginning inventory Finished goods 4,000 4,800 5,100 Direct materials: silicon 8,000