Stellar Sound, Inc. which uses a job-order costing system, had two jobs in process at the start of 20x1: job no. 64 ($84,100) and job no. 65 ($53,500). The following information is available a. The company applies manufacturing overhead on the basis of machine hours (based on practical capacity). Budgeted overhead and machine activity for the year were anticipated to be $808,000, and 16,000 hours, respectively b. The company worked on four jobs during the first quarter. Direct materials used, direct labor incurred, and machine hours consumed were as follows Direct DirectMachine Job No. Material LaborHours 64 $21,000 $35,000 1,200 22,000 65,000 2,000 8,800 65 700 44,000 67 15,000 500 c. Manufacturing overhead during the first quarter included charges for depreciation ($32,900), indirect labor ($60,200), indirect materials used ($5,100), and other factory costs ($139,500) d. Stellar Sound completed job no. 64 and job no. 65. Job no. 65 was sold on account, producing a profit of $34,800 for the firm . Did the finished-goods inventory increase or decrease during the first quarter? By how much? (Do not round termediate calculations.) Answer is complete but not entirely correct. by 201,900 The finished-goods inventory increased