JTS Corp had the following production budget:

1st Quarter 2019 8.000 units 2nd Quarter 2019 9,000 units

Each unit requires 4 pounds of raw materials at $2 per pound. JTS wants a raw materials inventory of 40% of the next months raw materials (the same percentage was used in 2018). The raw materials budget for the first quarter of 2019 is _______________. (no dollar signs, commas or decimals)

Shadwell Company has budgeted the following unit sales:

1^st Quarter 2019 10.000 units 2^nd Quarter 2019 7,000 units

It also had the following production budget:

1st Quarter 2019 12,000 units 2nd Quarter 2019 8,000 units

Each unit requires 6 pounds of raw materials at $3 per pound. Each unit requires 1.5 hours of direct labor at $20 per hour. Manufacturing overhead is 60% of direct labor cost.

Cost of goods sold for Shadwell Company for the 2nd quarter is ____________. (no dollar signs, commas nor decimals).