Technology Accessories Inc. is a designer, manufacturer, and distributor of accessories for consumer electronic products. Early in $20$Y$3,$ the company began production of a leather cover for tablet computers, called the iLeather. The cover is made of stitched leather with a velvet interior and fits snugly around most tablet computers. In January, $$766,000$ was spent on developing marketing and advertising materials. For the first six months of $20Y3,$ the company spent an additional $$1,400,000$ promoting the iLeather. The product was ready for manufacture on January $21,20Y3.$

Technology Accessories Inc. uses job order costing to accumulate costs for the iLeather. Direct materials unit costs for the iLeather are as follows:

$\backslash$table$[[$Leather$,$$$10\mathrm{.}00$