Convex Mechanical Supplies produces a product with the following costs as of July $1,20$X$1$: Material $ $5$ Labor $3$ Overhead $2$ $ $10$ Beginning inventory at these costs on July $1$ was $9,100$ units. From July $1$ to December $1,$ Convex produced $22,000$ units. These units had a material cost of $$7$ per unit. The costs for labor and overhead were the same. Convex uses FIFO inventory accounting. What is the value of ending inventory?