Wilber$,$ Inc. manufactures model airplane kits. Direct materials are three ounces of plastic per kit and the plastic costs $$$$2$ per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Each kit requires $0\mathrm{.}75$ hours of direct labor at an average cost of $ $20$ per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. The company has prepared the following$$ budgets:

LOADING...$($Click the icon to view the$$ budgets.$)$

Wilber projects sales of $300,100,400,$ and $100$ kits for the next four quarters. Wilber has no kits in beginning inventory. Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget for the year. Round amounts to two decimal places.

Question content area bottom

Part $1$

Determine the cost per kit to manufacture the model airplane kits. $($Round your answers to two decimal$$ places, $X$.$XX$.)$

Direct materials cost per kit

Direct labor cost per kit

Manufacturing overhead cost per kit

Total projected manufacturing cost per kit