Jackson Company applies overhead to products using a pre-determined rate of $11.20 per direct labor hour. During 2019, Jackson Company began work on three jobs. Information relating to these three jobs appears below:  Job #359 Job #360 Job #361 direct materials .............. $98,000 $75,000 $91,000 direct labor cost ............. $98,600 $79,900 $86,700 direct labor hours ............ 5,100 4,700 5,800 By the end of 2019, job #359 and job #361 had been completed. Job #360 was not completed by the end of 2019. Additionally, by the end of 2019, job #361 had been sold while job #359 was not sold. Jackson Company had total actual overhead cost of $169,000 during 2019. Calculate the amount of finished goods inventory reported in Jackson Company's December 31, 2019 balance sheet.