Hasting Incorporated uses a job$-$order costing system and its total

manufacturing overhead applied always equals its total

manufacturing overhead. In January, the company completed job

R$96$V that consisted of $31,000$ units of one of the company's

standard products. No other jobs were in process, completed, or

sold during the month. The job cost sheet for job R$96$V shows the

following costs:

Beginning balance

Direct materials

Direct labor cost

Manufacturing overhead cost applied

During the month, $25,000$ completed units from job R$96$V were sold.

The finished goods inventory at the end of January is closest to:

Multiple Choice

$$366,000$

$$1,159,000$

$$1,525,000$

$$1,891,000$