Kw Exo Sheep (keS) co comptes several businesses based around sheep Fathy KeS Co has a hers of around 5,000 sheep at any one lime. In addition to setily ambs and aduat sheep at market, KES Co uses the wool removed from lambs and sheep at shearing tive to produce a variely of wootlen products which are sold via its webite in Decamber 20X5. KES CO's fock of sheep is sheared to produce an inventory of Peece. The cest of shearing ie $4 per sheep which generates one fleece. Had the Eesce been sold en the opeh matket al this date, the sales price would be $9 per thesce and seling ocsts of $1 per heece would be payable. At 31 Decomber 20x5, KES Ca had 3,700 compieted woot cardigans in hiventory Dumbs the year eated 31 December 20X5, the wool products division ineurred ovemead as follows KES Co absorbs overheads on the basis of the number of units produced which, during 205 was 42,000 cardigans. What is the total amount of overhead that should be included in the value of KES Co's inventery of cardigans as at 31 December 205