Prepare the Ending Inventories Budget FOUR Units Ending Finished Goods DM in Ending Finished Goods: Skein of yarn per animal Cost per skein DM per animal DL in Ending Finished Goods: Hrs per animal Hourly Rate DL per animal Manf O/H in Ending Finished Goods: FO rate D/L hours per animal Manf O/H per animal Total cost per animal Total Cost of Finished Ending Inventory Rounded