A cracker manufacturer has the following unit costs for the month of June: Variable Variable Fixed Fixed manufacturing marketing manufacturing marketing cost $14.00 cost $13.60 cost $12.20 cost $13.35 A total of 175,000 units were manufactured during June, 2,500 of which remain in ending inventory. The manufacturer uses the first-in, first-out (FIFO) inventory method, and the 2,500 units are the only finished goods inventory at month end. Using the full absorption costing method, the manufacturer's finished goods inventory value would be