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Carpenter Manufacturers, Inc. makes and sells French doors, made from wood and glass. During the prior year, in order to prepare the current year budget,

Carpenter Manufacturers, Inc. makes and sells French doors, made from wood and glass. During the prior year, in order to prepare the current year budget, Manufacturing Cost information and estimates were gathered and analyzed as follows: Direct Materials 1. Raw Materials Inventory (Wood): Beginning Units 2178 board feet; Ending Units 1598 board feet 2. Raw Materials Inventory (Glass): Beginning Units 1117 square feet; Ending Units 2276 square feet 3. Raw Materials Requirements (Wood): 6 board feet per French door 4. Raw Materials Requirements (Glass): 6 square feet per French door 6. Raw Materials Cost (Wood): prior year. $26 per board foot; current year: $32 per board foot 7. Raw Materials Cost (Glass): prior year: $4 per square foot, current year: $5 per square foot Inventory Costing Method (All materials): FIFO Direct Labor 1. Direct Labor Requirements: 3 hours per French door 2. Direct Labor Costs: prior year: $23 per hour, current year: $24 per hour Manufacturing Overhead 1. Variable Manufacturing Costs 56 per direct manufacturing labor hour 2. Fixed Manufacturing Costs: $48844 (based on direct manufacturing labor bours) Direct Labor 1. Direct Labor Requirements: 3 hours per French door 2. Direct Labor Costs: prior year: $23 per hour; current year: $24 per hour Manufacturing Overhead 1. Variable Manufacturing Costs: $6 per direct manufacturing labor hour 2. Fixed Manufacturing Costs: $48844 (based on direct manufacturing labor hours) Work In Process 1. Work In Process Inventory: Beginning Costs $0; Ending Costs $0 Finished Goods 1. Finished Goods Inventory: Beginning Units 129 French doors; Ending Units 311 French doors 2. Goods Sold: 1358 French doors 3. Inventory Costing Method: FIFO What is the Cost of Ending Inventory for the current year

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