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Harris Company produces a single product. Last year, Harris manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows:
Production Cost Data
Direct materials$153,000
Direct labor$110,500
Variable manufacturing overhead$204,000
Fixed manufacturing overhead$255,000
Sales were $780,000 for the year, variable selling and administrative expenses were $88,400, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labor is a variable cost.Under absorption costing, the carrying value on the balance sheet of the ending inventory for the year would be?
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