Direct Materials used $$88740$ ; Direct Labour Incurred $$34170$; Variable Manufacturing Overhead $22440$; Fixed Manufatuirng Overhead $46410$; Fixed selling & administrative expenses $69400$; Variable selling & Administrative expenses $10200$; There was no work in process inventory at the beginning of the year. Bonita did not have any beginning finished goods inventory either.

$($a$)$

Calculate Bonita Company's finished goods inventory cost on December $31$ under variable costing. Round per wit colccalculationsulations to $2$

decimal places, e$.$g$.15\mathrm{.}25$ and final answer to $0$ decimal places, e$.$g$.125.)$