Bensen Golf Company sells a special putter for $28 each. In March, it sold 28,000 putters while manufacturing 30,000. There was no beginning inventory on March 1. Production information for March was: Fixed selling and administrative costs $ 40,000 Fixed manufacturing overhead 132,000 Direct materials cost per unit 6 Direct labor cost per unit 5 Variable manufacturing overhead per unit 4 Variable selling expenses per unit 2 Compute the dollar value of ending inventory under absorption costing