Alex Honnold Inc. manufactures rock climbing shoes that are sold for $70 per unit. During its first year of operations, it produced 73,000 units and sold 65,000 units. The variable costs per unit are DM of $13, DL of $11, Variable MOH of $5, and Variable selling and admin of $2. The yearly fixed costs are MOH of $500,000 and selling and admin of $358,000.

How much FMOH was expensed under absorption costing?