Accu Test Systems manufactures automated testing equipment. The company uses a job-order costing system and applies overhead on the basis of machine hours (MH). At the beginning of the year, estimated manufacturing overhead was $1,960,000, and the estimated machine hours was 98,000. Data regarding several jobs at Carver are presented below. (5 marks) Job Number Beginning Balance Direct Direct Machine Materials Labour Hours XJ-107 $118,600 $4,000 $8,400 150 ST-211 121,450 2,500 12,160 300 XD-108 21,800 86,400 36,650 3,100 SL-205 34,350 71,800 18,990 32,175 21,845 2,700 1,400 RX-115 By the end of the first month (January), all jobs but RX-115 were completed, and all completed jobs had been delivered to customers except for SL-205. Required: What was the balance in Finished Goods inventory at the end of January? For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac). Paragraph Arial Ev A V 14px > L T 932