Spring Manufacturing Company makes two components identified as C12 and D57. Selected budgetary data for 2019 follow:

	Finished Components
	C12				D57
Requirements for each finished component:
RM 1		10	pounds			8	pounds
RM 2		0				4	pounds
RM 3		2	pounds			1	pound
Direct labor		2	hours			3	hours
Product information:
Sales price	$	200			$	210
Sales (units)		12,000				12,000
Estimated beginning inventory (units)		420				110
Desired ending inventory (units)		300				200

	Direct Materials Information
	RM1				RM2				RM3
Cost per pound	$	6			$	3.50			$	0.50
Estimated beginning inventory in pounds		3,200				1,200				1,300
Desired ending inventory in pounds		3,600				1,300				1,200

The firm expects the average wage rate to be $25 per hour in 2019. Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the year based on budgeted direct labor hours for the year. The firm maintains negligible Work-in-Process Inventory and expects the cost per unit for both beginning and ending inventories of finished products to be identical.

	Factory Overhead Information
Indirect materialsvariable	$	12,000
Miscellaneous supplies and toolsvariable		4,500
Indirect laborvariable		45,000
Supervisionfixed		120,000
Payroll taxes and fringe benefitsvariable		210,000
Maintenance costsfixed		16,000
Maintenance costsvariable		10,090
Depreciationfixed		71,350
Heat, light, and powerfixed		43,390
Heat, light, and powervariable		15,000
Total	$	547,330

	Selling and Administrative Expense Information
Advertising	$	57,000
Sales salaries		210,000
Travel and entertainment		63,000
Depreciationwarehouse		5,000
Office salaries		59,000
Executive salaries		280,000
Supplies		4,500
Depreciationoffice		6,300
Total	$	684,800

The effective income tax rate for the company is 50%.

6. Prepare the Cost of goods sold and ending finished goods inventory budgets for 2019.

I need help calculating the cost per unit outlined in red boxes.

Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Required 6 Required 7Required 8 Prepare the Cost of goods sold and ending finished goods inventory budgets for 2019. (Round your intermediate calculations to 2 decimal places.) SPRING MANUFACTURING COMPANY Ending Finished Goods Inventory and Budgeted CGS For the Year 2019 C12 D57 Total 12,000 Sales volume Cost per unit Cost of goods sold 12.000 24,000 Ending finished goods inventory 300 200 st per unit Budgeted ending inventories