Yeaman Company expects to sell 1,950 units in January and 1,550 units in February. The company expects to incur the following product costs:

The beginning balance in Finished Goods Inventory is 240 units at $144 each for a total of $34,560. Yeaman uses FIFO inventory costing method. Prepare the cost of goods sold budget for Yeaman for January and February.

Direct materials cost per unit $ 75 30 Direct labor cost per unit Manufacturing overhead cost per unit 39 Yeaman Company Cost of Goods Sold Budget Two Months Ended January 31 and February 28 January February Units produced and sold in each month Total budgeted cost of goods sold