! Required information [The following information applies to the questions displayed below.] DES Company manufactures folding chairs. Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chair includes the following direct materials information: Material Quantity Hard plastic Metal beams 2 sheets 4 beams Cost per Unit $ 2.95 per sheet $ 1.33 per beam Total Cost $ 5.90 5.32 $ 11.22 Last month, DES purchased 26,100 sheets of hard plastic at a cost of $68,643. The company also purchased 52,700 metal beams at a cost of $76,415. DES produced 13,200 chairs. There was no beginning or ending inventory of plastic sheets or metal beams during the month.