Direct materials are three ounces of plastic per kit and the plastic costs $$1$ per ounce. Indirect materials are considered insignificant and are not included in the budgeting process. Beginning Raw Materials Inventory is $880$ ounces, and the company desires to end each quarter with $20\%$ of the materials needed for the next quarter's production. Preston desires a balance of $290$ ounces in Raw Materials Inventory at the end of the fourth quarter. Each kit requires $0\mathrm{.}75$ hours of direct labor at an average cost of $$20$ per hour. Manufacturing overhead is allocated using direct labor hours as the allocation base. Variable overhead is $$0\mathrm{.}75$ per kit, and fixed overhead is $$155$ per quarter.