Subject Company has developed the following information on product costs and inventories for a three-month period: April May June Finished goods inventory, units: 20 25 30 Beginning Manufactured Available Sold Ending 25 40 35 445 65 55 65 25 40 50 20 25 15 Manufacturing costs for April are $4,000, for May are $6,000, and for June are $5,500. Based on managerial judgment, the best predictor of manufacturing costs is beginning inventory. units manufactured. ending inventory. units available.