Hasting Incorporated uses a job$-$order costing system and its total manufacturing overhead applied January, the company completed job R$96$V that consisted of $37,000$ units of one of the company's s 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

$$214,100$

$1,173,400$

$$450,200$

$$641,300$

During the month, $31,000$ completed units from job R$96$V were sold.

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

Multiple Choice

$$2,077,000$

$$1,675,000$

$$2,479,000$