For the upcoming month, a company budgeted they would be purchasing $721$ units of

Raw Materials at a cost of $$5\mathrm{.}71$ per unit. They also budgeted Direct Labor hours to be

$550$ at a rate of $$18\mathrm{.}4$ per hour. Factory overhead is budgeted to be $$4147.$

Estimated inventories are shown below:

minimum precision: ones place