Delaware Chemical Company uses oil to produce two types of plastic products, P1 and P2. Delaware budgeted 31,800 barrels of oil for purchase in June for $75 per barrel. Dire labor budgeted in the chemical process was $286,200 for June. Factory overhead was budgeted at $429,300 during June. The inventories on June 1 were estimated to be: The desired inventories on June 30 were: 0