During the month of February, Roman Corporation purchased $41,500 of raw materials, used $22,500 of direct labor, and applied manufacturing overhead at a rate of 300% of direct labor costs. The balance of raw materials inventory did not change, but the balance of work in process inventory increased $9,600. The raw materials used in February included $7,000 of indirect materials and the cost of goods sold in February was $117,600. What is the change in the finished goods inventory balance during the month of February? Decreased by $2,700 Decreased by $23,500 Increased by $11,300 Increased by $4,300 None of the above