Delaware Chemical Company uses oil to produce two types of plastic products, P1 and P2. Delaware budgeted 22,200 barrels of oil for purchase in June for $71 per barrel. Direct labor budgeted in the chemical process was $204,900 for June. Factory overhead was budgeted at $283,700 during June. The inventories on June 1 were estimated to be:

Oil	$14,300
P1	9,600
P2	8,200
Work in process	11,900

The desired inventories on June 30 were:

Oil	$15,800
P1	8,800
P2	7,800
Work in process	12,300