WCO, LLC manufactures a single product that it sells for $50 per unit. According to their variable costing income statement, the company had the following cost structure this September: Variable Cost of Goods Sold: $580,000 Variable Selling and Administrative: $101,500 Fixed Manufacturing: $174,000 Fixed Selling and Administrative: $101,500 There were 1,900 units in beginning inventory. During September, 34,800 units were produced and 29,000 units were sold. Under absorption costing, the value of the September 30 finished goods inventory would be: $