need steps

Sold Budget Cooperstown Retros makes replica major league baseball jerseys that match those worn in the 1950s. The company budgeted production of 15,000 jerseys in 20Y1. Each jersey requires 1.5 square yards of wool fabric. Wool fabric costs $14 per square yard. Each jersey requires cutting and assembly. Assume that 3.5 hours are required to cut and assemble each jersey. Labor costs are estimated at $20 per hour. Factory overhead was budgeted for $210,000. Estimated January 1 and desired December 31 inventories are as follows: goods