Whispering winds company has accumulated the following budget data for the year 2022:
1. sales: 30,700 units; unit selling price $76
2. cost of one unit of finished goods: direct materials, 2 kg at $5 per kilogram; direct labour, 3 hours at $11 per hour; and manufacturing overhead, $6 per direct labour hour
3. inventories (raw materials only): beginning, 10,000 kg; ending, 14,100 kg
4. raw materials cost: $5 per kilogram
5. selling and administrative expenses: $182,000 6. income taxes: 30% of income before income taxes
