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The following information is taken from the balance sheet of El Felix Manufacturing at September 30, 2000: Total assets, $900,000; Cash, $20,000; Accounts receivable, $105,000; Finished goods inventory, $180,000; Work in process inventory, $65,000; Prepaid expenses, $15,000; Total long-term assets, $500,000. The raw materials inventory at September 30, 2000 was: