Able Ltd. operate a job cost system. The opening balance on the finished goods accounts was 40,000 During February the following jobs were commenced and completed and the costs indicated incurred. Job No. No.of Units Labour Cost Materials 12,500 Labour Hours 800 100 4,000 81 82 200 14,500 1,800 8,500 Overhead is charged to jobs at 6.4 per direct labour hour. During the month, half of the opening stock of finished goods, all of Job 81 and half of Job 82 were sold. Calculate the closing balance on the finished goods account. Do not use "signs, commas or brackets in your