The following information is located in the production department of High Five Co:

$\backslash$table$[[,$First Quarter,Second Quarter,Third Quarter,Fourth Quarter$],[$Units produced,$15,000,25,000,10,000,34,500]]$

Other information found in the production department includes:

$\backslash$table$[[$Prior Year Ending RM Inventory,$13,800],[$Prior Year Ending A$/$P$,$$$18,750$

Cost if raw material $$3\mathrm{.}00$