The management of Zigby Manufacturing prepared the following balance sheet for March 31 . To prepare a master budget for April, May, and June, management gathers the following information. 0. Soles for March total 20,500 units. Budgeted sales in units follow. Aprit, 20,500, May, 19,500, June, 20,000; and July, 20,500. The product's selling price is $24.00 per unit and its total product cost is $19.85 per unit. b. Raw materials inventory consists solely of direct materials that cont $20 per pound. Compony policy calls for a given month's ending materials inventory to equal 50% of the next month's direct materials requirements. The March 31 raw materials inventory is 4,925 pounds. The budgeted June 30 ending row materials inventory is 4.000 pounds. Each finished unit requires 0.50 pound of direct materials c. Company policy calls for a given morith's ending finished goods inventory to equal 80% of the next month's budgeted unit sales. The March 31 finished goods inventory is 16,400 units. d. Eoch finished unit requires 0.50 hour of direct labor at a rate of $15 per hour. e. The predetermined vanable overhead rate is $2.70 per direct labor hour. Depreciation of $20.000 per month is the only fixed factory overheod item 1. Sales commissions of 8% of sales are paid in the month of the 6ales. The sales manaqer's monthiy solary is $3,000