Skip to the end of 2020. At the end of 2020 the following actual quantities and costs were recorded:A total of 53,000 entry-level Bat's and 9,800 pro-series Bats were produced and sold in 2020 ataverage selling prices of $60.75 and $144.20, respectively. A total of 250,000 feet of Northern WhiteAsh wood was purchased for the entry-level Bats at a cost of $1,350,000. A total of 55,000 feet ofRock Maple wood was purchased for the pro-series Bats at a cost of $437,250.213,060 feet of Ashwere used to produce the entry-level Bats, and 42,140 feet of Maple were used to create the pro-series Bats.51,800 direct labor hours were traced to the entry-level Bats, and 24,010 direct laborhours were traced to the pro-series Bats. A total of $1,247,085 in wages was paid to themanufacturing workers (traced to entry-level $802,900 and pro-series $444,185 workers). Further,for manufacturing operations overhead actual fixed costs were $265,335 and actual variable costswere $231,220.50. For machine setup overhead costs, actual fixed costs were $152,000, and actualvariable costs were $211,750. Entry-level bats were produced in batches of 106 bats and used 4.9hours per batch. Pro-series bats were produced in batches of 14 and used 7.5 hours per batch