The following data pertain to February's operations of Whitby, Inc. Note that company produces the same number of units each month. Units in beginning inventory Units produced Units sold Variable costs per unit: Manufacturing Selling and administrative Fixed costs in total Manufacturing Selling and administrative 6,000 8,000 8,500 $15 $5 $24,000 $27,000 What was the carrying value on the balance sheet of the ending finished goods inventory under variable costing?