A company that uses job order costing reports the following information for March Overhead is applled at the rate of 60% of direct materials cost. The company has no beginning Work In Process or Finished Goods inventones 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 Direct labor used Job 1 3ob 2 $ 10,8ee $ 14,800 $ 18,899 $ 8,800 Job 3 $ 3,800 $ 6,800 A Determine the total dollar amount of Finished Goods Inventory at the end of March Multiple Choice $80.960 X $48.960 $9.500