Russell Company uses a job-order costing system and began the month of March with three jobs in process. The cost of beginning work in process plus the costs added during March are given below: Job #24 beginning work in process ....... $16,000 COSTS ADDED DURING MARCH: direct material cost ............ $34,000 direct labor cost ............... $22,000 Job #63 beginning work in process ....... $ 9,000 COSTS ADDED DURING MARCH: direct material cost ............ $28,000 direct labor cost ............... $15,000 Job #88 beginning work in process ....... $22,000 COSTS ADDED DURING MARCH: direct material cost ............ $37,000 direct labor cost ............... $49,000 Russell Company applies overhead to jobs at a rate of 120% of direct materials cost. During March, Job #24 and Job #88 were completed. Job #63 was not completed by the end of March. Additionally, by the end of March, all of Job #24 was sold and one-third of Job #88 was sold. Calculate the amount of finished goods inventory shown in Russell Company's March 31 balance sheet.