Beland Incorporated uses a job$-$order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In December the company completed job K$79$D that consisted of

$23,000$ units of one of the company's standard products. No other jobs were in process, completed, or sold during the month. The job cost sheet for job K$79$D shows the following costs:

During the month, $5,000$ completed units from job K$79$D were sold.

Required:

Determine the finished goods inventory at the end of December.