Manufacturing Company is preparing its budgets for the first quarter of 20X6. The company sells two different types of power tools: drills and saws. Information availabie manufactures and to prepare the budgets is provided below ESTIMATED SALES Unit Price Units Product 105.00 60,000 S 40,000 Drills 120.00 Saws ESTIMATED INVENTORIES Ending Inventory Beginning 20,000 7,500 30,000 31,000 5,500 24,000 9,000 35,000 32,000 7,200 Finished Goods, Drills (Units) Finished Goods, Saws (Units) Direct Materials, Metal (Pounds) Direct Materials, Plastic (Pounds) Direct Materials, Handles (Each) ESTIMATED MANUFACTURING COSTS PER UNIT OF FINISHED PRODUCT Manufacturing Cost Drill Saw Direct Materials: Metal Plastic Handles Direct Labor 40.00S 15.00 3.00 24.00 32.00 15.00 0.00 48.00 Manufacturing Overhead: Variable 3.00 5.00 Total fixed manufacturing overhead for each quarter is estimated to be $225,000. 10