ABC Company produces three products in a joint production process. At the split-off point, all three products are produced further and then sold. Information about these products for 2018, the most recent year, appears below: Product A Product B Product C

Units produced ............... 12,000 18,000 20,000 Selling price ................ $51 per unit $20 per unit $40 per unit Additional processing costs .. $26 per unit $10 per unit $14 per unit Joint costs for 2018 totaled $291,200. During 2018, ABC Company sold 9,500 units of Product A; all 18,000 units of Product B were sold; and all 20,000 units of Product C were sold. Assume there were no beginning inventories of any type in 2018. ABC Company uses the constant gross margin method to allocate joint costs to products. Calculate the dollar amount of finished goods inventory that ABC Company would report in its December 31, 2018 balance sheet. Do not use decimals in your answer.