Jackson Company applies overhead to products using a pre-determined ra te of $12.10 per direct labor hour. During 2027, Jackson Company began work on three jobs. Information relating to these three jobs appears below: Job #359 Job #360 Job #361 direct materials direct labor cost direct labor hours $39,700 $81,600 5,100 $26,400 $68,800 4,300 $44,300 $94,400 5,900 By the end of 2027, job #359 and job #361 had been completed. Job #360 was not completed by the end of 2027. Additionally, by the end of 2027 job #359 had been sold while job #361 was not sold. Jackson Company ha d total actual overhead cost of $189,000 during 2027. Calculate the amount of finished goods inventory reported in Jacks on Company's December 31, 2027 balance sheet