A company that uses job order costing reports the following information for March. Overhead is applied at the rate of $60\%$ of direct materials cost. The company has no beginning Work in Process or Finished Goods inventories at March $1.$ Jobs $1$ and $3$ are not finished by the end of March, and Job $2$ is finished but not sold by the end of March.

Job $1$ Job $2$ Job $3$

Direct materials used $ $12,200$ $ $16,200$ $ $5,200$

Direct labor used $ $20,200$ $ $10,200$ $ $8,200$

Determine the total dollar amount of Finished Goods Inventory at the end of March.

Multiple Choice

$$91,040.$

$$6,920.$

$$56,240.$

$$36,120.$

$$44,920.$