Aker Company produces refrigerators. Each refrigerator contains a small thermostat that costs $7. During September,
900 thermostats were drawn from the supply room and installed in refrigerators that were in the production process.
Eighty percent of these units were completed and transferred into finished goods warehouses. Of the units completed,
Forty percent were still unsold at the end of the month. There were no beginning inventories of any kind at September 1.
Calculate the cost of thermostats in finished goods inventory at September 30. Do not use decimals in your answer.