Snappy Company uses job-order costing and applies overhead costs to jobs using a pre-determined overhead rate of $12 per direct labor hour. During 2020, Snappy Company worked on the following jobs  Job #16 Job #28 Job #35 beginning cost ............. $3,500 $1,600 $2,000 direct materials used ...... $2,800 $3,700 $2,600 direct labor cost .......... $2,000 $5,300 $3,600 direct labor hours ......... 200 hours 300 hours 280 hours By the end of 2020, Job #16 and Job #28 had been completed. Job #35 has not been completed. In addition, all the units from Job #16 have been sold while 4,700 of the units from Job #28 were sold. Assume Job #28 consisted of a total of 10,000 units. Calculate Snappy Company's finished goods inventory balance at December 31, 2020.