Finch Manufacturing Company produced 1,900 units of inventory in January Year 2. It expects to produce an additional 9,000 units during the remaining 11 months of the year. In other words, total production for Year 2 is estimated to be 10,900 units. Direct materials and direct labor costs are $83 and $53 per unit, respectively. Finch expects to incur the following manufacturing overhead costs during the Year 2 accounting period. Production supplies $ 4,900 Supervisor salary 179,000 Depreciation on equipment 129,000 Utilities 24,000 Rental fee on manufacturing facilities 221,725 Required Determine the cost of the 1,900 units of product made in January.