Preparing an Ending Finished Goods Inventory Budget Andrewis Company menufectures a line of office chairs. Each chair takes $12 of direct materiais and uses 1.9 direct labor hours at $18 per direct labor houn The variable overhead rate is $1:00 per direct labor hour, and the fxed overhead rate is $1.70 per direct labor hour. Andrew5 expects to have 770 chairs in eriding inventory. There is no beginning inventory of office chairs. Required: 1. Calculate the unit product cost: Round your anwwer to the nearest cent. 2. Calculate the cost of budgeted ending inventory. Round your answer to the nearest doliar