Manufacturing costs remained relatively stable at Sheffield Company over the past year. Its variable and fixed manufacturing costs were budgeted at $43,200 and $28,350, respectively, using budgeted production of 1,350 units. Variable and fixed selling, general, and administrative expenses were budgeted at $16,200 and $28,350, respectively, for the same budgeted volume. If Sheffield Company produced 1,350 units but recognized unit sales of 1,200, 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 $