Finch Manufacturing Company produced $3,000$ units of inventory in January Year $2.$ It expects to produce an additional $8,600$ units during the remaining $11$ months of the year. In other words, total production for Year $2$ is estimated to be $11,600$ units. Direct materials and direct labor costs are $$72$ and $$64$ per unit, respectively. Finch expects to incur the following manufacturing overhead costs during the Year $2$ accounting period.

$\backslash$table$[[$Production supplies,$$5,100$