A company that uses job order costing reports the following information for March. Overhead is applied at the rate of 60% of direct materials

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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 Direct materials used $ 13,800 Job 2 $ 17,800 Job 3 $ 6,800 Direct labor used $ 21,800 $11,800 $ 9,800 Determine the total dollar amount of Finished Goods Inventory at the end of March

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