$[$The following information applies to the questions displayed below.$]$ Mason Corporation began operations at the beginning of the current year. One of the company$$s products, a refrigeration element, sells for $$205$ per unit. Information related to the current year$$s activities follows. Variable costs per unit: Direct material $ $15$ Direct labor $36$ Manufacturing overhead $44$ Annual fixed costs: Manufacturing overhead $ $600,000$ Selling and administrative $860,000$ Production and sales activity: Production $($units$)24,000$ Sales $($units$)20,000$ Mason carries its finished$-$goods inventory at the average unit cost of production and is subject to a $30$ percent income tax rate. There was no work in process at year$-$end. Required: $1.$ Determine the cost of the December $31$ finished$-$goods inventory.