Bees Company uses the marginal costing system. The company$$s budgeted and actual production of honey was $30,000$ bottles for the period. The standard selling price per unit is $$10\mathrm{.}00$ and actual sales for the period is $28,000$ units.

The standard cost of each bottle is as follows:

Variable overhead $$6\mathrm{.}00$

Fixed overhead $$3\mathrm{.}00$

Standard variable cost per unit $9\mathrm{.}00$

Required: Determine the value of the closing inventory at the end of the period