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 $ 12,000 Job 2 $16,800 Job 3 $5,000 Direct labor used $ 20,000 $ 10,800 $5,000 Determine the total dollar amount of Finished Goods Inventory at the end of March Mule Chi O O $59360 $47080 837660