Please help!!

Tri Town Manufacturing produces snow shovels. The selling price per snow shovel is $27.00. There is no beginning inventory. Costs involved in production are: Direct material $4.00 Direct labor 4.00 Variable manufacturing overhead 2.00 Total variable manufacturing costs per unit $10.00 Fixed manufacturing overhead per year $179,900 In addition, the company has xed selling and administrative costs of $154,500 per year. During the year, Tri Town produces 5 1,400 snow shovels and sells 45,930 snow shovels. Exercise 5.11 What is the value of ending inventory using full costing? Value of ending inventory $