Good Review for correct Answer ABC Company uses a job-order costing system and applies overhead costs to jobs using a pre-determined overhead rate of $8.30 per direct labor hour. ABC Company began work on four jobs during June. Information related to the four jobs appears below:  Job B-7a Job F-8n direct materials used ......... $5,120 $2,942 direct labor cost ............. $6,210 $2,835 direct labor hours used ....... 460 hours 210 hours units in the job .............. 700 units 400 units  Job J-9q Job Y-6c direct materials used ......... $6,236 $2,261 direct labor cost ............. $5,130 $4,455 direct labor hours used ....... 380 hours 330 hours units in the job .............. 600 units 500 units By the end of June, Jobs B-7a, J-9q, and Y-6c were completed while Job F-8n was not completed. During June, ABC Company sold all of the units from Job Y-6c and sold 370 of the units from Job J-9q. None of the units from Job B-7a were sold during June. Assume ABC Company had no inventories of any type at June 1. Calculate ABC Company's finished goods inventory balance at June 30.