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 year - end: Direct Materials Direct Labor Allocated Mfg. Overhead Job 1 $1,000 12,000 1,500 Job 2 $7,500 20,000 6,000 Job 3 $4,500 13,200 2,000 Job 4 $3,700 12,500 7,700 Job 5 $1,500 800 200 Not completed N/A N/A Job completed: Job sold: Revenues: Jun 30 Jul 10 $25,000 Sep 1 Sep 12 $39,000 Oct 15 Not sold N/A Nov 1 Not sold N/A What was the balance in Finished Goods Inventory at year-end? O A. $33,900 O B. $43,600 O C. $23,900 O D. $19,700