Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year	25,000 units
Units sold this year	15,000 units
Direct materials	$9 per unit
Direct labor	$11 per unit
Variable overhead	$75,000 in total
Fixed overhead	$137,500 in total

Given Advanced Company's data, compute cost of finished goods in inventory under absorption costing.

The answer is not 427,500. Please provide calculation