Carr Company produces a single product. During the past year, Carr manufactured 34,060 units and sold 28,600 units. Production costs for the year...

$255,450   Sales totaled $1,172,600, variable selling expenses totaled $148,720, and fixed selling and administrative expenses totaled $214,578. There were no units in beginning inventory. Assume that direct labor is a variable cost.   Under absorption costing, the ending inventory for the year would be valued at: (Do not round intermediate calculations.)