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Fountain Boats, Inc. manufactures and sells boats. In June 2022, Fountain Boats controller gathered the following data to prepare the July 2022 budget. Estimated Direct Materials needed is 12 feet of fiberglass per boat and 14 yards of plastic per boat Estimated Direct manufacturing labor required is 6 hours per boat Fountain Boats Controller expects to sell 3,700 boats during July 2022 at an estimated retail price of $850 per boat. Further, the Controller expects July 2022 beginning inventory of 600 boats and would like to end July 2022 with 400 boats in stock. The beginning fiberglass inventory on July 1,2022 is expected to be 1,540 feet. and the ending balance is expected to be 2,000 feet. The June unit cost was $34.00 per foot and the July unit cost is projected to be $29.00 per foot. The beginning plastic inventory on July 1, 2022 is expected to be 2,040 yards and the ending balance is expected to be 1,040 yards. The June unit cost was $9 per yard and the July cost is expected to be $7 per yard. Labor costs are $29 per hour in June and are expected to be \$27 in July. Variable manufacturing overheard is $8 per direct manufacturing labor hour. Fixed manufacturing overhead costs budgeted for July 2022 are Labor $18,000, Maintenance, \$22,000. Insurance $27,000 and property taxes of $15,000. Fountain Boats variable manufacturing overhead rate is based on direct manufacturing labor-hours. Variable marketing costs are Fountians Boats INC Poduction Budget For the budget year ended July 31, 2022 (In units) Expected Sales 3700 Add Desiered Ending inventory of finished goods Total Needs 9 Less Beginning inventory of finished goods 10 Units to be produced