During its first year of operations, the McCormick Company incurred the following manufacturing costs:

Direct materials

$$5$ per unit

Direct labor

$$3$ per unit

Variable overhead

$$4$ per unit

Fixed overhead

$$363,000$ per year

The company produced $33,000$ units, and sold $27,000$ units, leaving $6,000$ units in inventory at year$-$end. What is the value of ending inventory under absorption costing?