Legolas Archery Goods $($LAG$)$ has the following phases for their product: Cutting, Stretching, Assembly. At the end of the period, it was determined that the assembly process had a cost per equivalent unit of $$214.$ The physical and equivalent units for the assembly process are provided below:

Units remaining unfinished in the assembly process $1,200$ physical units $400$ equivalent units

Units completed in the assembly process $5,000$ physical $5,000$ equivalent units

What is the valuation of the finished goods account?