ABC Company uses job-order costing and applies overhead costs to jobs using a pre-determined overhead rate of $27 per direct labor hour. During 2018, ABC Company worked on the following jobs  Job #16 Job #28 Job #35 beginning cost ............. $3,000 $1,100 $2,000 direct materials used ...... $2,800 $3,800 $2,100 direct labor cost .......... $2,200 $5,400 $3,400 direct labor hours ......... 230 hours 300 hours 260 hours By the end of 2020, Job #16 and Job #35 had been completed. Job #28 has not been completed. In addition, Job #16 has been sold. Calculate ABC Company's finished goods inventory balance at December 31, 2018.