Sales in 2022 were 625 units. The company worked hard to bring on some new customers in 2022 . Overall, they are expecting a 20% increase in units overall from 2022. Management will keep the selling price of the boats at $4,750 because they fear pricing themselves ou of the market. They are hoping this will be an appropriate price point to generate net income. At the end of 2021 , there were 75 boats left in inventory to sell in 2022 . They would like to budget to end 2022 with 10 completed and finished units. Management ended 2022 with some direct materials on hand. They would also like to end 2023 with some direct materials on hand as well Use the 2021 Actual Cost Information for: Plastic Parts Direct materials: Metal Parts Direct materials: Paint and Stickers Direct materials