Darke Corporation makes one product and has provided the following information: Budgeted unit sales for October, November, and December are 7,600, 9,000, and 10,100 units respectively. The ending finished goods inventory equals 40% of the following month's sales. Each unit of finished goods requires 5 pounds of raw materials. The raw materials cost $1.00 per pound. The direct labor wage rate is $19.00 per hour. Each unit of finished goods requires 3.0 direct labor-hours. Manufacturing overhead is entirely variable and is $11.00 per direct labor-hour. The estimated finished goods inventory balance at the end of November is closest to: