value: 769 points Ceder Company has compiled the following data for the upcoming year Sales are expected to be 12,500 units at $60.00 each . Each unit requires 3 pounds of direct materials at $3.20 per pound Each unit requires 2.0 hours of direct labor at $15.00 per hour Manufacturing overhead is $4.20 per unit Beginning raw materials inventory is $4,700.00 . Ending raw materials inventory is $5,900.00 . Selling and administrative costs totaled $137,670