Nazaro's Boot Company makes specialty boots for the rodeo circuit. On December 31, 2016, the company had (a) 300 pairs of boots in finished goods inventory and (b) 1,200 heels at a cost of $13 each in raw materials inventory. During 2017, the company purchased 46,000 additional heels at $13 each and manufactured 16,400 pairs of boots.

Determine the unit and dollar amounts of raw materials inventory in heels at December 31, 2017.