The Maple division, at Heartwood Cabinets has prepared the following ending inventories budget:

$\backslash$table$[[,\backslash$table$[[$Heartwood$],[$Ending$],[$Inventory$]],\backslash$table$[[$Ending$],[$Maple$],[$Direct$],[$Cost$]],\backslash$table$[[$Inventories$],[$Cabinets$],[$Materials$],[$per Unit$]],\backslash$table$[[$s Budget$],[$Direct Labor$],[$Cost per Unit$]],\backslash$table$[[$Manufacturing$],[$Overhead Cost per$],[$Unit$]]],[$Maple$-$Arch,$800,$$$,25\mathrm{.}00,$$$7\mathrm{.}50,$$$3\mathrm{.}00$