Nantucket Industries manufactures and sells two models of watches, Prime and Luxuria. It expects to sell 3,300 units of Prime and 2,000 units of Luxuria in 2019.The following estimates are given for 2019: Selling price Prime $200 Luxuria $500 Direct materials 70 90 90 180 50 120 Direct labor Manufacturing overhead Nantucket had an inventory of 220 units of Prime and 105 units of Luxuria at the end of 2018. It has decided that as a measure to counter stock outages it will maintain ending inventory of 390 units of Prime and 210 units of Luxuria.