ONE Projected sales Finished units 60,000 units @ $ 70 each 20,000 begin end 25,000 TWO 40,000 units @ $ 100 each TWO 8,000 begin end 9,000 ONE TWO Raw materials A B C needed by ONE needed by ONE needed by ONE 4 grams 2 grams TWO 5 grams 3 grams 1 gram 0 TWO Raw materials Abegin inventory 32,000 B begin Inventory 29,000 C begin Inventory 6,000 end inventory end Inventory end inventory 36,000 32,000 7.000 $ 8 each $5 each $ 3 each Direct labor One 2 hours @ S8 per hour TWO 3 hour $ 9 per hour Factory overhead applied 52 per direct labor hour ONE Projected sales Finished units 60,000 units @ $ 70 each 20,000 begin end 25,000 TWO 40,000 units @ $ 100 each TWO 8,000 begin end 9,000 ONE TWO Raw materials A B C needed by ONE needed by ONE needed by ONE 4 grams 2 grams TWO 5 grams 3 grams 1 gram 0 TWO Raw materials Abegin inventory 32,000 B begin Inventory 29,000 C begin Inventory 6,000 end inventory end Inventory end inventory 36,000 32,000 7.000 $ 8 each $5 each $ 3 each Direct labor One 2 hours @ S8 per hour TWO 3 hour $ 9 per hour Factory overhead applied 52 per direct labor hour