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ABC Company entered into the following transactions during 2022: a. direct materials purchased on account totaled $27,000 b. paid salaries totaling $40,000; $12,000 paid to assembly line workers; $18,000 paid to the CEO; $10,000 paid to the shop janitors c. direct materials used during 2022 totaled $19,000 d. depreciation on factory equipment totaled $7,000 e. overhead was applied to production at a rate of 75% of direct labor cost f. utility costs totaled $10,000; 30% was related to the factory and 70% was related to the sales building 8. units costing $28,000 were completed during 2022 h. depreciation on sales equipment totaled $4,000 i. units costing $15,000 were sold during 2022 at a total selling price of $61,000 Assume there were no beginning inventories of any type at January 1, 2022. ABC Company's total inventory at December 31, 2022 was