Play-Disc makes Frisbee-type plastic discs. Each 12-inch diameter plastic disc has the following manufacturing costs: Direct materials $1.80 Direct labor 0.50 Variable overhead 0.70 Fixed overhead Total unit cost 1.80 $4.80 For the coming year, Play-Disc expects to make 400,000 plastic discs, and to sell 387,000 of them. Budgeted beginning inventory in units is 18,000 with unit cost of $4.80. (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: Direct materials Direct labor Overhead: Budgeted variable overhead Total cost per unit Total ending inventory cost