Bridgeport Company produced $10,700$ units during the past year but sold only $8,900$ of the units. The following additional informatio

is also available:

There was no work in process inventory at the beginning of the year. Bridgeport did not have any beginning finished goods inventory

either.

$($a$)$

Calculate Bridgeport Company's finished goods inventory cost on December $31$ under variable costing. $($Round per unit calculations

to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answer to $0$ decimal places, e$.$g$.125.)$