Kadem Company uses a job order system with a predetermined overhead rate of $4.00 per direct abor dollar. During the first month of operations, the company work on 3 jobs and recorded the actual costs as the following: Job 101 Job 102 Job 103 Direct material costs $11,000 $6,000 $8,000 Direct labor costs $5,000 $3,000 $2,500 Job 101 was completed and sold for $50,000 Job 102 was completed but not sold Job 103 is not completed What is the ending balance(dollar amount) in the finished goods inventory account