Uecker Company budgets on an annual basis. The planned beginning and ending inventory levels (in units) for the fiscal year of July 1, 2010, through June 30, 2011, for one of its products, XPL30, are as follows: Raw materials Work in process Finished goods July 1, 2010 40,000 10,000 80,000 June 30, 2011 50,000 20,000 50,000 Two units of raw materials are needed to complete one unit of finished product. All materials are added at the beginning of production. The firm completes all work-in-process before starting a new batch and plans to sell 480,000 units during the 2010