Nazaro's Boot Company makes specialty boots for the rodeo circuit. On December 31, 2014, the company had (a) 300 pairs of boots in finished goods inventory and (b) 1, 400 heels at a cost of exist18 each in raw materials inventory. During 2015, the company purchased 39,000 additional heels at exist18 each and manufactured 16, 650 pairs of boots. Required: 1. Determine the unit and dollar amounts of raw materials inventory in heels at December 31, 2015