NorthGreat company produce and sell bamboo frame for $40 each. Requirements of direct materials and direct labour to produce each bamboo frame are as follows: Direct 6.4 linear feet of bamboo Direct labour 0.8 hours material at $3.2 per foot at $19.20 per hour The following table shows the planned inventory levels of the company: Raw material Finished goods Beginning balance Ending balance Beginning balance Ending balance March 288 324 80 100 April 324 408 100 120 May 408 468 120 160 June 468 474 160 150 July 474 484 150 170 August 484 502 170 150 Expected unit sales (number of frames) for the following months: The company usually use a single application rate of $0.48 per unit produced for variable manufacturing overhead. General manager predicts that the annual xed manufacturing overhead will be approximately $11,520 for the coming year's expected production of 6,000 units. Expected monthly expenses of selling and administrative are estimated $1,040 per month plus $0.90 per unit sold