A company produces a single product. Last year, fixed manufacturing overhead was $15,000 in total. Variable production costs were $9 per unit. Fixed selling and administrative costs were $8,000 in total. Variable selling and administrative costs were $6 per unit. There was no beginning inventory. During the year, 2,000 units were produced and 1,800 units were sold at a price of $25 per unit. What would be the ending finished goods inventory balance when using absorption costing?