Warren Manufacturing began business on January 1. During its first year of operation, Warren worked on five industrial jobs and reported the following information at yearminusend: Job 1 Job 2 Job 3 Job 4 Job 5 Direct Materials 1,000 7,500 4 comma 9004,900 3 comma 5003,500 1,500 Direct Labor 12,000 20,000 13 comma 70013,700 12 comma 00012,000 800 Allocated Mfg. Overhead 1,500 6,000 2 comma 5002,500 7 comma 4007,400 200 Job completed: Jun 30 Sep 1 Oct 15 Nov 1 Not completed Job sold: Jul 10 Sep 12 Not sold Not sold N/A Revenues: 25,000 39,000 N/A N/A N/A What was the balance in Finished Goods Inventory at yearminusend? A. $ 22 comma 900$22,900 B. $ 44 comma 000$44,000 C. $ 21 comma 100$21,100 D. $ 34 comma 100$34,100