Krepps Corporation produces a single product. Last year, Krepps manufactured 30,030 units and sold 24.700 units Production costs for the year were as follows Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $243,243 $126, 126 $237,237 $420,420 Sales totaled $1,272,050 for the year, variable selling and administrative expenses totaled 5133,380, and fixed selling and administrative expenses totaled $195,195. There was no beginning inventory Assume that direct laboris a variable cost. Under absorption costing, the ending inventory for the year would be valued at