Nazaro's Boot Company makes specialty boots for the rodeo circuit. On December 31.2014, the company had (a) 300 pars of books in finished goods inventory and (b) 1.700 heels at a cost of 310 each in raw materials inventory. During 2015, the company purchased 48.00 additional heels at $10 each and manufactured 16.800 pales of boots. Determine the unit and dollar amounts of row material inventory in heels at December 31.2015