Following are partial Job Cost Sheets for each of four jobs for the month of July Job 1 Job 2 Job 3 Job 4 Direct Materials $7,600 $12,300 $5,600 $16,500 Direct Labor 5,400 9,600 4,100 12,600 Jobs 1 and 2 were completed during the month. Jobs 3 and 4 are still in process at the end of the month. In addition to the materials and labor charged directly to the jobs, $3,000 of indirect materials and $6,500 of indirect labor were used during the month. Factory overhead is applied at 50% of direct labor costs. Job 1 was shipped and the customer was billed for $25,000. What is the amount in Finished Goods Inventory at the end of the month? O $45,400 O $28,620 O $34,900 O $26,700