54. Job number 101 has direct materials of $19000, direct labor of $9500, and has $5000 of manufacturing overhead estimate applied to it.

Job number 202 has used direct materials of $7000, direct labor of $9000, and has $2700 of manufacturing overhead estimate applied to it.

Both jobs are finished.

What Is the correct dollar amount to use in the Journal entry to record both jobs transfer into Finished Goods Inventory?

• None of the answers
• $52,200
• $43,200
• $28,700
• $32,200