Manufacturing costs remained relatively stable at Oriole Company over the past year. Its variable and fixed manufacturing costs were budgeted at $$49,500$ and $$31,350,$ respectively, using budgeted production of $1,650$ units. Variable and fixed selling, general, and administrative expenses were budgeted at $$14,850$ and $$31,350,$ respectively, for the same budgeted volume. If Oriole Company produced $1,650$ units but recognized unit sales of $1,400,$ how much did it report for its COGS this year under absorption costing? How much inventory cost, will be on the balance sheet at the end of this year? Assume no beginning FG Inventory.

COGS

$

Ending FG inventory cost

$