Find the value of the expression accurate to four decimal places. 
Definitions:
Sheet Steel
Thin, flat steel that is produced in sheets, commonly used in automotive manufacturing, construction, and appliance manufacturing.
Milling Lubrication Oil
Milling Lubrication Oil is a type of industrial oil used in the milling process to reduce friction between the cutting tool and the workpiece, helping to cool and protect the machinery.
Conversion Cost
The combined cost of direct labor and manufacturing overheads, representing the total expense to convert raw materials into finished goods.
Transferred-In Materials
The costs of materials that were processed in a prior production department and then moved to a subsequent process or department.
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