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Spring Manufacturing Company makes two components identified as C$12$ and D$57.$ Selected budgetary data for $20$x$1$ followr

$\backslash$table$[[,$Finished Cempenents$],[$C$12,,057],[$Requirements for each finished component:$],[$Raw Material $1,,$nds$,8$ pounds$],[$Raw Materisl $2,8,,4$ pounds$],[$Raw Material $3,,$nds$,1$ pound$],[$Direct labor,,,$3$ hours$],[$Product information:,,,$],[$Sales price,$5200,4,],[$Sales $($units$),12\mathrm{.}000,,10,1000],[$Estimated beginning inventory $($units$),418,,\frac{109}{220}$