Redball Inc. is a producer of high quality basketball and running shoes. The company expects to sell 36,000 athletic shoes for $163 each in 2022. Direct materials costs are $23, direct labor is $8, and manufacturing overhead is $7 for each pair of shoes. The following inventory levels apply to 2022 Beginning Inventory Estimated Ending Inventory Direct materials 14,000 units 12,000 units Work-in-process inventory units units Finished goods inventory 7,000 units 9,000 units Do not enter dollar signs or comm