Question - Betty DeRose, Inc. began its operations on January 1, 2018. Betty produces a single product and reported the following cost information for 2018 and 2019:

                                                2018                      2019

Variable costs per unit:

Direct materials                         $15                        $19

Direct labor                               ?                         $16

Variable overhead                      $6                         $8

Variable selling                           $3                         $7

Fixed costs in total:

   Fixed overhead                        ?                      $207,000

   Fixed selling                           ?                      $108,000

In 2018, Betty produced 21,000 units and sold 14,000 units. In 2019, Betty produced 23,000 units and sold 27,000 units. The selling price per unit was $70 in both years.

Using absorption costing, Betty's 2018 net income was $287,000 and its finished goods inventory at December 31, 2018 totaled $301,000.

Using variable costing, Betty's 2018 gross profit was $448,000.

Calculate the dollar amount of Betty's finished goods inventory that would appear on the December 31, 2019 balance sheet using absorption costing. Assume Betty employs a weighted average inventory cost flow assumption. Do not use decimals in your answer.