McFarlane, Inc. reports the following information:

Units produced	580	units
Units sold	400	units
Sales price	$ 160	per unit
Direct materials	$ 29	per unit
Direct labor	$ 12	per unit
Variable manufacturing overhead	$ 15	per unit
Fixed manufacturing overhead	$ 17800	per year
Variable selling and administrative costs	$ 6	per unit
Fixed selling and administrative costs	$ 13900	per year

There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing?