Carr Company produces a single product. During the past year, Carr manufactured 32,210 units and sold 26,700 units. Production costs for the year were as follows: Direct materials $241,575 Direct labor $157,829 Variable manufacturing overhead $251,238 Fixed manufacturing overhead $418,730 Sales were $1,241,550 for the year, variable selling and administrative expenses were $138,840, and fixed selling and administrative expenses were $199,702. There was no 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.) $182,932 $252,932 $210,432 $244,432