Lovett Corporation work on four jobs during March: Job A. Job B. Job C, and Job D. At the end of March, the job costs sheets for these jobs contained the following data: Job D Job A $2,000 Job B $1,000 Job C $500 $0 Beginning Balance Charged to Jobs during March: Direct Material Direct Labor Manufacturing Overhead $7,300 $18,100 ? $7,110 $11,870 ? $5.930 $19,440 ? $1,100 $12,135 ? o 0 0 Units Completed 830 980 0 Units in process at the end of March O 120 405 Units sold during March 248 563 0 Beginning Balance of jobs consists of product cost incurred in February on the job. Jobs A and 8 were completed during March. The other two jobs had not yet been completed at the end of March. There was no finished goods inventory on March 1. . The predetermined manufacturing overhead rate is 120% per direct labor dollar. The actual amount of overhead incurred for March was $16,700. What is the total value(ending dollar balance) of the finished goods inventory at the end of March is closet to? Do not round intermediate calculations. Round final answer to the nearest dollar. O $83,344 $34,224 $49,120 $33,661 $48,872 $49,006 $160,339