The inventoriable unit cost for ending finished goods inventory on December 31, 2017, is $225.00. Assume Skulas uses a FIFO inventory method for both direct materials and finished goods. Ignore work in process in your calculations.

Skulas, Inc., manufactures and sells snowboards. Skulas manufactures a single model, the Pipex. In late 2017, Skulas's management accountant gathered the following data to prepare budgets for January 2018:

ic Data Table More Info Variable manufacturing overhead is $19 per direct manufacturing labor-hour. There are also $75,600 in fixed manufacturing overhead costs budgeted for January 2018. Skulas combines both variable and fixed manufacturing overhead into a single rate based on direct manufacturing labor-hours. Variable marketing costs are allocated at the rate of S340 per sales visit. The marketing plan calls for 43 sales visits during January 2018. Finally, there are $40,000 in fixed nonmanufacturing costs budgeted for January 2018 Materials and Labor Requirements $22 Direct materials Wood Fiberglass Direct manufacturing labor 16 board feet (b.f.) per snowboard 14 yards per snowboard 9 hours per snowboard 1 Data Table Print Done 2018 Unit Price 39.00 per b.f. 13.00 per yard 14.00 per yard Direct manufacturing labor S 33.00 per hour 34.00 per hour 2017 Unit Price Data Table Wood 37.00 per b.f. Fiberglass Direct Materials Inventories Beginning Inventory 1/1/2018 Ending Inventory 1131/2018 1,590 b.f. 2,090 yards PrintDone 2,090 b.f. 1,090 yards Wood Fiberglass Print Done