unit sales for January, February, March, and April are 7500-10.600, 12.000, and 11700 C. The ending finished goods inventory equals 30% following month's sales. d. The ending raw materials inventory equals 10% of the following month's a materials production needs. Each unit of finished goods eq of the es 5 pounds of raw materials. The raw materials cost $4.00 per pound g. overhead is entirely variable and is $8.00 per direct labor hour h. The variable selling and administrative expense per unit sold is $1.70. The fixed selling and administrative expense per month is $70.000