Nazaros Boot Company makes specialty boots for the rodeo circuit. At the beginning of the year, the company had (a) 300 pairs of boots in finished goods inventory and (b) 1,800 heels at a cost of $15 each in raw materials inventory. During the year, the company purchased 45,000 additional heels at $15 each and manufactured 16,500 pairs of boots. Required: 1. Determine the unit and dollar amounts of raw materials inventory in heels at year-end.

	Number of units	Cost per unit	Total cost
Beginning inventory
Purchases during the year
Inventory available for production
Less: Inventory transferred into production
Ending inventory