Play-Disc makes Frisbee-type plastic discs. Each 12-inch diameter plastic disc has the following manufacturing costs: Direct materials $1.75 Direct labor 0.55 Variable overhead 0.75 Fixed overhead 1.95 Total unit cost $5.00 For the coming year, Play-Disc expects to make 330,000 plastic discs, and to sell 315,000 of them. Budgeted beginning inventory in units is 18,000 with unit cost of $5.00. (There are no beginning or ending inventories of work in process.) Required: 1. Prepare an ending finished goods inventory budget for Play-Disc for the coming year. If required, round your answers to the nearest cent. Play-Disc Ending Finished Goods Inventory Budget For the Coming Year Unit costs: Budgeted fixed overhead Budgeted variable overhead Direct materials Overhead Overhead: Total cost per unit Budgeted variable overhead Direct labor Direct materials Total cost per unit Overhead Total ending inventory cost Total cost per unit 2. What if sales increased to 338,000 discs? How would that affect the ending finished goods inventory budget? Calculate the value of budgeted ending finished goods inventory. Finished goods inventory has increase/Decrease to $