Bensen Golf Company sells a special putter for $28 each. In March, it sold 24,000 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