Abramov Incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In May the company completed job N29W that consisted of 15,000 units of one of the company's standard products. No other jobs were in beginning finished goods inventory or work in process during the month. The job cost sheet for job N29W shows that the job's total cost was $732,000. During the month, 6,000 completed units from job N29W were sold. The finished goods inventory at the end of May closest to: $392,800 $732,000 $292,800 $439,200