Columbia Corporation produces a single product. The company's variable costing income statement for November appears below:

Columbia Corporation

Income Statement

For the Month ended November $30$

Sales $($$$19$ per unit$)$ $ $811,300$

Variable expenses:

Variable cost of goods sold $512,400$

Variable selling expense $85,400$

Total variable expenses $597,800$

Contribution margin $213,500$

Fixed expenses:

Manufacturing $143,640$

Selling and administrative $35,910$

Total fixed expenses $179,550$

Net operating income $ $33,950$

During November, $35,910$ units were manufactured and $8,210$ units were in beginning inventory. Variable production costs per unit, total fixed manufacturing expenses, and the number of units produced were the same in prior months.

The value of the company's inventory on November $30$ under absorption costing would be: