Ks-2I Company began operations in 2026. During the year, the company worked on three jobs. Information related to these three jobs is given below:  Job #1-A Job #2-B Job #3-C direct materials ...... $55,000 $77,500 $35,800 direct labor cost ..... $53,500 $74,800 $34,600 By the end of the year, Job #1-A and Job #2-B had been completed. Job #3-C was not completed by the end of 2026. Additionally, by the end of 2026, one-half of Job #2-B had been sold. None of the units from Job #1-A had been sold by the end of 2026. Overhead is applied to jobs using a pre-determined rate of 70% of direct labor cost. The actual overhead cost incurred during 2026 amounted to $122,740. Calculate the finished goods inventory balance at December 31, 2026.