Gb9-2L Company began operations in 2021. During that year, Gb9-2L Company produced 25,000 units and sold 10,000 units. The following information was taken from Gb9-2L Company's accounting records for 2021: Sales revenue ..................................... $723,000 Direct materials cost ............................. $184,000 Direct labor cost ................................. $127,000 Variable overhead ................................. $109,000 Fixed overhead .................................... $286,000 Variable selling & administrative costs ........... $116,000 Fixed selling & administrative costs .............. $225,000 Using absorption costing, calculate the dollar amount of Gb9-2L Company's finished goods inventory at December 31, 2021.