=+b. Estimated inventories at October 1:

4,500 units at $800 per unit 1,600 units at $1,600 per unit 3.800 units at $900 per unit 1,700 units at $1,450 per unit 4,200 units at $850 per unit 1.800 units at $1,700 per unit Direct materials:

Grates 1,200 units Stainless steel 2,300 lbs.

Burner subassemblies 650 units Shelves 500 units Finished products:

Backyard Chef 1,600 units Master Chef 500 units Budgeting and Standard Cost Systems 525