Girard Enterprises processes 18,000 kilograms of raw coffee beans to product two products. The first product is roasted coffee that is sold for $25.00 per kilogram. The second product is the shell of the bean, called the husk. The husk is sold as a fertilizer for plant crops. Because it is sold for only $4.00 per kilogram, it is a by-product of coffee processing. The following information is available for the month of April:

Activity in kilograms	Roasted Coffee	Husks
Production	15,000	2,200
Sales	14,400	2,000
Beginning Inventory (April 1)	290	0

Costs to process the raw coffee beans were $190,000

What is the cost of roasted coffee inventory at the end of April using the Production method of by product costing? (Assume Girard uses first-in-first-out inventory costing)