Waldbauer Incorporated uses a job-order costing system. In October the company completed job N66B that consisted of 10,000 units of one of the company's standard products. No other jobs were in beginning finished goods inventory or work in process during the month. The job cost sheet for job N66B shows the following costs: Beginning balance $ 58,000 Direct materials Direct labor cost $268,000 $268,000 Manufacturing overhead cost applied $ 209,000 The company's total manufacturing overhead applied always equals its total manufacturing overhead. During the month, 4.700 completed units from job N66B were sold. The finished goods inventory that would appear on the balance sheet at the end of October would be: O $425,590 $377,410 $803,000 $179,300