Bernie, Ltd. manufactures a single product. During the month of November, 4,000 units were sold for $490, while 4,800 units were produced. Their November variable costing income statement showed the following expenses: Variable Cost of Goods Sold: $588,000 Variable Selling and Administrative: $156,800 Fixed Manufacturing: $705,600 Fixed Selling and Administrative: $176,400 If November 1 inventory was 1,600 units, what is the value of the November 30 finished goods inventory under absorption costing? $