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Hawle Manufacturing Company is in the process of preparing its 2012 budget and is anticipating the following changes: 10% increase in the number of units sold. 20% increase in the direct material unit cost 15% increase in the direct labor cost per unit 10% increase in the manufacturing overhead cost per unit 15% increase in the marketing price. 8% increase in the administrative expenses. Hawle does not keep any units in inventory. The composition of the cost of finished products during 2012 for materials, direct labor, and factory overhead, respectively, was in the ratio of 3 to 2 to 1. The condensed income statement for 2012 is as follows: Sales (31,000 units) $462,000 Less sales returns 14,400 Net sales 447,600 Cost of Goods Sold 315,000 Gross Profit $132,600 Selling Expenses $61,000 Admin.Expenses 30,000 91,000 Net Income $41,600 What is the estimated cost of goods sold for 2012 assuming the number of units sold does not change? $539,000 $566,960 $309,750 Hawle Manufacturing Company is in the process of preparing its 2012 budget and is anticipating the following changes: 10% increase in the number of units sold. 20% increase in the direct material unit cost 15% increase in the direct labor cost per unit 10% increase in the manufacturing overhead cost per unit 15% increase in the marketing price. 8% increase in the administrative expenses. Hawle does not keep any units in inventory. The composition of the cost of finished products during 2012 for materials, direct labor, and factory overhead, respectively, was in the ratio of 3 to 2 to 1. The condensed income statement for 2012 is as follows: Sales (31,000 units) $462,000 Less sales returns 14,400 Net sales 447,600 Cost of Goods Sold 315,000 Gross Profit $132,600 Selling Expenses $61,000 Admin.Expenses 30,000 91,000 Net Income $41,600 What is the estimated cost of goods sold for 2012 assuming the number of units sold does not change? $539,000 $566,960 $309,750