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.

Question $2$Answer

a$.$

$$102,560.$

b$.$

$$64,560.$

c$.$

$$6,280.$

d$.$

$$40,280.$

e$.$

$$50,680.$