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Reference Reference Reference Luther, Inc. manufactures model airplane kits. Direct materials are three ounces of plastic per kit and $5 per ounce. Indirect materials are considered insignificant and are not included in the budgeting proc requires 0.75 hours of direct labor at an average cost of $55 per hour. Manufacturing overhead is alloca labor hours as the allocation base. The company has prepared the following budgets: (Click the icon to view the budgets.) Luther projects sales of 200,100,300, and 900 kits for the next four quarters. Luther has no kits in begin Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget fo Round amounts to two decimal places. Determine the cost per kit to manufacture the model airplane kits. (Round your answers to two decimal Luther, Inc. manufactures model airplane kits. Direct materials are three ounces of plastic per kit and the plastic costs $5 per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Each kit requires 0.75 hours of direct labor at an average cost of $55 per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. The company has prepared the following budgets: (Click the icon to view the budgets.) Luther projects sales of 200,100,300, and 900 kits for the next four quarters. Luther has no kits in beginning inventory. Determine the cost per kit to manufacture the model airplane kits. Prepare a cost of goods sold budget for the year. Round amounts to two decimal places. Determine the cost per kit to manufacture the model airplane kits. (Round your answers to two decimal places, $X.XX.)