The following information is available for Barnes Company for the fiscal year ended December $31$:

Beginning finished goods inventory in units$0$Units produced$7,600$Units sold$5,400$Sales$ $702,000$Materials cost$ $152,000$Variable conversion cost used$ $76,000$Fixed manufacturing cost$ $646,000$Indirect operating costs $($fixed$)$$ $108,000$

The absorption costing ending inventory is: