During 2026, its first year of operations, XYZ Company produced 20,000 units and sold 13,000 units. During 2027, XYZ Company produced 24,000 units and sold 28,000 units. The following information was taken from XYZ's accounting records for 2026 and 2027: . 2026 2027 Direct materials cost per unit $18 $19 Direct labor cost per unit $22 $25 Variable overhead cost per unit $11 $13 Variable selling & admin cost per unit $6 $6 Fixed overhead (total cost) $130,000 $186,000 Fixed selling & admin (total cost) $119,000 $125,000 Assume the selling price of XYZ Company's product was $80 per unit for both years. Calculate the dollar amount of XYZ Company's finished goods inventory that would appear on the December 31, 2026 balance sheet using variable costing