Strawman Company reserves for inventory on hand that it estimates to be obsolete or slow moving. For the year ending 12/31/2023, the expense account associated with this reserve has a balance of $80,000. Industry averages suggest that 3 percent of the year-end inventory balance is obsolete on average, with higher percentages deemed obsolete for inventory still in the warehouse from Q1 purchases (6% obsolete) than from inventory purchased and still in the warehouse from Q2 (3% obsolete), Q3 (2% obsolete), or Q4 (1% obsolete). Strawman has provided the following information on inventory in the warehouse at 12/31/2023, broken down by the month in which that inventory was originally purchased:

MOTH OF PURCHASE	$ INENTORY ON HAND AT 12/31
JAN	79,700
FEB	83,400
MARCH	39,000
APRIL	98,500
MAY	84,800
JUNE	77,300
JULY	112,500
AUGUST	118,700
SEPTEMBER	110,500
OCTOBER	350,400
NOVEMBER	640,900
DECEMBER	946,300
TOTAL	2,742,000

With the reserve account develop a sufficiently precise expectation and calculate the acceptance differences. Strawmans pre-tax income is $357,570. The audit plan calls for high assurance from this substantive analytic and inventory is a high- risk account. Round all figures to the nearest dollar.