=+c. Desired inventories at December 31: Direct materials: Finished products: Wood 3,500 ft. Bird House 5,300 units

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=+c. Desired inventories at December 31:

Direct materials: Finished products:

Wood 3,500 ft. Bird House 5,300 units at $24 per unit Plastic 2,800 lbs. Bird Feeder 2,100 units at $36 per unit

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