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 $ 13,800 $ 17,800 $ 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. $50,680.

b.

$40,280.

c.

$6,280.

d.

$64,560.

e.

$102,560.