Dawn Manufacturing produces industrial light fixtures. For the year, management estimated that total manufacturing overhead would be $1,120,000. Management decided to use direct labor hours to apply manufacturing overhead and budgeted 144,600 direct labor hours. The following information was compiled before an adjustment had been made to close Manufacturing Overhead Control: For the year, manufacturing overhead was under applied by $220,000. If Dawn prorates the under applied overhead, what is the ending balance of the Finished Goods Inventory