(3) A Company's job-cost records contained the following data: Total Cost of Job at July Job No. Date Started Date Finished Date Sold 31 1 June 21 July 16 July 17 $3,000 2 June 29 June 21 July 26 13,800 3 July 3 August 11 August 13 6,700 July 7 July 29 August 1 4,800 The cost of the finished goods inventory at July 31 is