Carr Company produces a single product. Last year, Carr manufactured 31,770 units and sold 26,400 units. Production costs for the year were as follows: Fixed manufacturing overhead $508,320 Variable manufacturing overhead $247,806 Direct labor $142,965 Direct materials $228,744 Sales were $1,161,600, for the year, variable selling and administrative expenses were $139,920, and fixed selling and administrative expenses were $225,567. There was no beginning inventory. Assume that direct labor is a variable cost. Under absorption costing, the ending inventory for the year would be valued at: (Do not round intermediate calculations.) $252,135 $190,635 $218,135 $260,635