I am trying to find the accurate solution to this general accounting problem with the correct explanation.

Arctic Blaze Products operated at 100% of capacity during its first month and incurred the following costs for 22,000 units produced: Line Item Amount Direct Materials $214,000 Direct Labor $253,000 Variable Factory Overhead $286,000 Fixed Factory Overhead $115,000 Variable Operating Expenses $137,500 Fixed Operating Expenses $59,000 At the end of the month, 2,200 units remain unsold. What is the value of ending inventory on the variable costing balance sheet