Betty DeRose, Inc. began its operations on January 1, 2026. Betty produces a single product and reported the following cost information for 2026 and 2027: 2026 2027 Variable costs per unit: Direct materials $15 $19 Direct labor $18 $20 Variable overhead $12 $13 Variable selling $14 $16 Fixed costs in total: Fixed overhead $198,000 $132,000 $161,000 $158,000 Fixed selling In 2026, Betty produced 22,000 units and sold 15,000 units. In 2027, Betty produced 23,000 units and sold 28,000 units. The selling price per unit was $90 in both years. Calculate the dollar amount of finished goods inventory that would appear on Betty's December 31, 2026 balance sheet using absorption costing.