Use the following to answer the next 2 questions: Handel, Inc. manufactures and sells athletic uniforms to area high schools. Direct materials costs are $6 per yard (each uniform requires 1.5 yards of material), direct manufacturing labor is $4 per uniform, and manufacturing overhead is $6 for each uniform. Handel, Inc., expects to sell 67,000 athletic uniforms for $75 each in 2015. The following inventory levels apply to 2015: Beginning inventory Ending inventory 18,000 yards 22,000 yards 0 units 21,000 units 16,000 units Direct materials 0 units Finished goods inventory How many uniforms need to be produced in 2015