Pietro Frozen Foods, Inc., produces frozen pizzas. For next year, Pietro predicts that 50,000 units will be produced, with the following total costs:

Direct materials?Direct labor$60,000Variable overhead25,000Fixed overhead220,000

Next year, Pietro expects to purchase $119,300 of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows:

Direct Materials

InventoryWork-in-Process

InventoryBeginning$5,600$12,500Ending4,90014,600

Pietro expects to produce 50,000 units and sell 49,300 units. Beginning inventory of finished goods is $42,500, and ending inventory of finished goods is expected to be $34,000.

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