B MC Qu. 15-104 (Algo) A company that uses job order... 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 Processor Finished Goods inventes 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 11 Job 2 Direct materials used $ 12,600 Direct labor used $ 20,600 16,600 $10,600 Job 3 $5,600 $9,600 Determine the total dollar amount of Finished Goods Inventory at the end of March.