Wilmington Chemical Company uses oil to produce two types of plastic products, P$1$ and P$2.$ Wilmington budgeted $30,400$ barrels of oil for purchase in June for $$66$ per barrel. Direct labor budgeted in the chemical process was $$220,700$ for June. Factory overhead was budgeted $$361,200$ during June. The inventories on June $1$ were estimated to be:

$\backslash$table$[[$Oil$,$$$15,400$