Lens & Shades sells sunglasses for $37 each and estimates sales of 21,000 units in January and 19,000 in February. Each lens consists of 2.00 mm of plastic costing $2.50 per mm, 1.7 oz of dye costing $2.80 per ounce, and 0.50 hours of direct labor at a labor rate of $18 per unit. Desired inventory levels are:

Jan. Feb. Mar. Beginning inventory Finished goods 3,500 3,800 4,500 Direct materials: plastic 4,100 4,500 4,600 Direct materials: dye 10,100 11,300 12,200