Dilo, LLC sold $50,000$ units of their only product during May, while they produced $60,000$ units and had $1,200$ units on hand at May $1.$ Expenses on their variable costing income statement for the month were:

Variable Cost of Goods Sold: $$5,100,000$

Variable Selling and Administrative: $$1,870,000$

Fixed Manufacturing: $$4,080,000$

Fixed Selling and Administrative: $$850,000$

The sales price was $$340.$ Using absorption costing, the finished goods inventory at the end of May should be valued at: $