The following events took place at a manufacturing company for the current year:

1. (1) Purchased $95,400 in direct materials.

2. (2) Incurred labor costs as follows: (a) direct, $56,400 and (b) indirect, $14,000.

3. (3) Other manufacturing overhead was $107,400, excluding indirect labor.

4. (4) Transferred 80% of the materials to the manufacturing assembly line.

5. (5) Completed 65% of the Work-in-Process during the year.

6. (6) Sold 85% of the completed goods.

7. (7) There were no beginning inventories.

What is the value of the ending Finished Goods Inventory?