Nazaro's Boot Company makes specialty boots for the rodeo circuit. On December 31, 2014, the company had 300 pairs of boots in finished goods inventory and 1, 600 heels at a cost of $17 each in raw materials inventory. During 2015, the company purchased 46,000 additional heels at $17 each and manufactured 16, 400 pairs of boots. Determine the unit and dollar amounts of raw materials inventory in heels at December 31, 2015