Easton Pump Companys planned production for the year just ended was 18,600 units. This production level was achieved, and 20,700 units were sold. Other data follow:

Direct material used	$ 563,580
Direct labor incurred	290,160
Fixed manufacturing overhead	390,600
Variable manufacturing overhead	186,000
Fixed selling and administrative expenses	327,360
Variable selling and administrative expenses	108,810
Finished-goods inventory, January 1	2,600	units

The cost per unit remained the same in the current year as in the previous year. There were no work-in-process inventories at the beginning or end of the year.

Required:

1. What would be Easton Pump Companys finished-goods inventory cost on December 31 under the variable-costing method?

Note: Do not round intermediate calculations.

2-b. By what amount?