Vista Electronics, Inc., manufactures two different types of colls used in electric motors. In the fall of the current year, Erica Becker, the controller, compiled the following data. Sales forecast for 20x0 (all units to be shipped in 20x0): Product Light coil Heavy coil Unite 55,000 Price $ 250 35,000 350 Raw-material prices and Inventory levels: Raw Material Expected Inventories, January 1, 20x0 Desired Inventories, Sheet metal 33,000 lb. Copper wire Platform 30,000 lb. 5,500 units December 31, 20x0 37,000 lb. 33,000 lb. 6,500 units Use of raw material: Raw Material Sheet metal Copper wire Platform Amount Used per Unit Light Coil 4 lb. 2 lb. Heavy Coil 5 lb. 3 lb. 1 unit Direct-labor requirements and rates: Product Light coil Hours per Unit. Heavy coil Rate per Hour $ 10 15 Finished-goods inventories (in units): Product Light coil Heavy coll Expected January 1, 20x0 20,000 8,000 Desired December 31, 20x0 25,000 9,000 Anticipated Purchase Price $ 14 7 3