We curso 2020,000 Convention Prepare Where did dolotowy ... to decimother and who Will Direct For the Ft 00 E 000 730 Bagated the broduced Durces Dwo manas de for Dann man ending in Total remained Lorem in Darwerty Torches de les Duterte But to decals buches Direct materials are six ounces of plastic per kit and the plastic costs $1 per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Beginning Raw Materials Inventory is 860 ounces, and the company desires to end each quarter with 30% of the materials needed for the next quarter's production. Wilber desires a balance of 240 ounces in Raw Materials Inventory at the end of the fourth quarter. Each kit requires 0.25 hours of direct labor at an average cost of $20 per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. Variable overhead is $0.80 per kit, and fixed overhead is $175 per quarter