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 Direct labor used $ 12,800 $ 20,800 Job 2 $ 16,800 $ 10,800 Job 3 $ 5,800 $ 8,800 Determine the total dollar amount of Finished Goods Inventory at the end of March.