On January $1,2025,$ the Coronado Company budget committee has reached agreement on the following data for the $6$ months ending June $30,2025.$

Sales units:

Ending raw materials inventory:

Ending finished goods inventory:

Third$-$quarter production:

First quarter $5,600$; second quarter $6,720$; third quarter $7,840.$

$40\%$ of the next quarter's production requirements.

$25\%$ of the next quarter's expected sales units.

$8,190$ units.

The ending raw materials and finished goods inventories at December $31,2024,$ follow the same percentage relationships to production and sales that occur in $2025.$ Three pounds of raw materials are required to make each unit of finished goods. Raw materials purchased are expected to cost $$4$ per pound.