SALES PROJECTIONS Wilson Sports basketball sales in August were 150,000 units. Sales are expected to grow by 2% in September October sales are expected to be 1,000 units less than in September November sales will be 3% more than October. The selling price of the basketballs will remain the same $30 per unit. December sales projection is 157,000 units. REQUIREMENTS Each basketball requires 25 pounds of materials at a cost of $7 per pound. December production are projected to be 156,000 units. Each basketball requires 15 minutes of labor at a rate of $12.00 per hour Fixed Overhead is $400,000 monthly and variable overhead is assigned as 130% of direct labor CALCULATE PRODUCT COST