The Bapson Company started the month of April with no inventory. During the month, it produced 80,000 units but only sold 60,000 units. Costs incurred were: Direct materials Direct labor Variable manufacturing overhead Variable selling & administrative Fixed manufacturing overhead Fixed selling & administrative $20,000 $35,000 Total $19,000 $15,000 $20,000 $12,000 $121,000 If the company uses absorption costing, the value in the finished goods inventory account at the end of April will be ?