6-42 comprehensive operating budget, budgeted balance sheet. answer questions 1 thru 12 only from your textbook. skulas expects to sell 3,000 snowboards est. retail price $ 600 per board beginning inventory 550 snowboards est. ending inventory 180 snowboards materials and labor requirements direct materials wood 8.5 b.f. per snowboard fiberglass 9.5 yards per snowboard direct mfg labor 5 hours per snowboard direct materials inventories beginning ending inventory inventory 1-jan 31-jan wood 2,040 b.f. 1,540 b.f. fiberglass 1,040 yards 2,040 yards variable mfg oh $ 7.00 per direct mfg labor-hour fixed mfg oh costs $ 75,000 variable mkg costs $ 250 per sales visit marketing plan calls for $ 38.00 sales visit fixed operating (non-mfg) $ 35,000 unit price unit price 2021 2022 wood $ 31.00 per b.f. $ 33.00 per b.f. fiberglass $ 8.00 per yard $ 9.00 per yard direct mfg labor $ 28.00 per hour $ 29.00 per hour $ 374.80 inventoriable unit cost for ending fg inventory at 12/31/20