MI-5d 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 $58,000 $53,500 direct materials direct labor cost Job #2-B $80,600 $74,800 Job #3-C $39,200 $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 75% of direct labor cost. The actual overhead cost incurred during 2026 amounted to $127,240. Calculate the work in process inventory balance at December 31, 2026. MI-5d 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 $58,000 $53,500 Job #2-B $80,600 $74,800 Job #3-C $39,200 $34,600 direct materials direct labor cost ..... . . . 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 75% of direct labor cost. The actual overhead cost incurred during 2026 amounted to $127,240. Calculate the finished goods inventory balance at December 31, 2026