Pietro Frozen Foods, Inc., produces frozen pizzas. For next year, Pietro predicts that $50,000$ units will be produced, with the following total costs:

Direct materials

$?$

Direct labor

Variable overhead

$$52,000$

Fixed overhead

$18,000$

$225,000$

Next year, Pietro expects to purchase $$122,000$ of direct materials. Projected beginning and ending inventories for direct materials and work in process are as follows: