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table [ [ , Job A , Job B , Job C , Job D , ] , [ Beg . Balance,$ 6 0

\table[[,Job A,Job B,Job C,Job D,],[Beg. Balance,$60,$80,$75,$90,],[Charged during July:,],[Direct materials,$110,$95,$85,$120,],[Direct labor,$180,$140,$220,$150,],[Overhead applied,$90,$70,$110,$75,],[Units completed,0,0,70,87,],[Units in process July 31,30,40,0,0,],[Units sold during July,0,0,38,60,]]
Based on the table, finished goods inventory at July 31 is $
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