Blue Spruce Company produced 10,700 units during the past year but sold only 8,300 of the units. The following additional information is also available: There was no work in process inventory at the beginning of the year. Blue Spruce did not have any beginning finished goods inventory either. Calculate Blue Spruce Company's finished goods inventory cost on December 31 under variable costing. (Round per unit calculations to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 125.) Finished goods inventory cost