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. Direct materials used Job 1 $10,000 $14,000 Job 2 Direct labor used $ 18,000. $ 8,000 Job 3 $ 3,000 $ 6,000 Determine the total dollar amount of Finished Goods Inventory at the end of March Multiple Choice $44,800 $37,000 $30,400 $75,200