Westgaard incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its manufacturing overhead. In March, the company completed the job cost sheet for job g87m that consisted of 22,000 units of one of the companys standard products. No other jobs were in process, completed or sold during the month. the job's total cost sheet for job g78m shows that the jobs total cost was $1,179,200. During the month, 4,000 completed units from job g87m were sold.

Determine the finished goods inventory at the end of march.