Columbia Corporation produces a single product. The company's variable costing income statement for November appears...

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Accounting

Columbia Corporation produces a single product. The company's variable costing income statement for November appears below:
Columbia Corporation
Income Statement
For the Month ended November 30
Sales ($19 per unit) $ 811,300
Variable expenses:
Variable cost of goods sold 512,400
Variable selling expense 85,400
Total variable expenses 597,800
Contribution margin 213,500
Fixed expenses:
Manufacturing 143,640
Selling and administrative 35,910
Total fixed expenses 179,550
Net operating income $ 33,950
During November, 35,910 units were manufactured and 8,210 units were in beginning inventory. Variable production costs per unit, total fixed manufacturing expenses, and the number of units produced were the same in prior months.
The value of the company's inventory on November 30 under absorption costing would be:

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