Deci Company manufactures a single product. During the month of November, 2,000 units were sold for $210, while 1,600 units were produced. Their November variable costing income statement showed the following expenses: Variable Cost of Goods Sold: $84,000 Variable Selling and Administrative: $29,400 Fixed Manufacturing: $67,200 Fixed Selling and Administrative: $25,200 If November 1 inventory was 2,700 units, what is the value of the November 30 finished goods inventory under absorption costing?