A company values its inventory using the FIFO method. At $1$ May $20$X$5$ the company had $700$ engines in inventory, valued at $$190$ each. During the year ended $30$ April $20$X$6$ the following transactions took place:

$20$X$5$

$1$ July Purchased $500$ engines at $$220$ each

$1$ November Sold $400$ engines for $$160,000$

$20$X$6$

$1$ February Purchased $300$ engines at $$230$ each

$15$ April Sold $250$ engines for $$125,000$

$$

What is the value of the company$$s closing inventory of engines at $30$ April $20$X$6?$