Preparing an Ending Finished Goods Inventory Budget

Andrews Company manufactures a line of office chairs. Each chair takes $$14$ of direct materials and uses $1\mathrm{.}9$ direct labor hours at $$18$ per direct labor hour. The variable overhead rate is $$1\mathrm{.}10$ per direct labor hour, and the fixed overhead rate is $$1\mathrm{.}30$ per direct labor hour. Andrews expects to have $610$ chairs in ending inventory. There is no beginning inventory of office chairs.

Required:

$1.$ Calculate the unit product cost. Round your answer to the nearest cent.

$fill in the blank $1$

$2.$ Calculate the cost of budgeted ending inventory. Round your answer to the nearest dollar.

$fill in the blank $2$