Windsor Company has accumulated the following budget data for the year 2022: 1. Sales: 28,000 units; unit selling price $79 2. Cost of one unit of finished goods: direct materials, 2kg at $5 per kilogram; direct labour, 3 hours at $12 per hour; and manufacturing overhead, $6 per direct jabour hour 3. Inventories (raw materials only): beginning, 10,300 kg; ending, 14,500kg 4. Raw materials cost: $5 per kilogram 5. Selling and administrative expenses: $195,000 6. Income taxes: 30% of income before income taxes Windsor Company has accumulated the following budget data for the year 2022: 1. Sales: 28,000 units; unit selling price $79 2. Cost of one unit of finished goods: direct materials, 2kg at $5 per kilogram; direct labour, 3 hours at $12 per hour; and manufacturing overhead, $6 per direct jabour hour 3. Inventories (raw materials only): beginning, 10,300 kg; ending, 14,500kg 4. Raw materials cost: $5 per kilogram 5. Selling and administrative expenses: $195,000 6. Income taxes: 30% of income before income taxes