Required information P&L Dunphy Manufacturing P&L Dunphy Manufacturing produces the immensely popular novelty item The Real HeadScratcher that it distributes to suppliers of gift shops and toy stores world-wide. The Real HeadScratcher" is assembled by P&L Dunphy Manufacturing in its manufacturing facility from two components, a plastic headset and vibrating attachment, that the company purchases from independent contractors. During February 2020, P & L Dunphy Manufacturing made the following purchases of the components and incurred additional costs to prepare for a production run in March: Plastic Headsets #1 Plastic Headsets: . On February 19, the company received 60,000 plastic headsets from its supplier with an invoice in the amount of $225,000. . The headsets were shipped via an independent trucking company at a cost of $3,000 under FOB Destination terms. From February 20 through 23, the company incurred $36,600 in costs to prepare the headsets for the production run in March. Compute the Total Historic Cost of the plastic headsets purchased and prepared by P & L Dunphy Manufacturing during February 2020