Westgaard Incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In March, the company completed job G87M that consisted of 21,700 units of one of the company's standard products. No other jobs were in process, completed, or sold during the month. The job cost sheet for job G87M shows that the job's total cost was $1,181,500. During the month, 4,300 completed units from job G87M were sold. Required: Determine the finished goods inventory at the end of March. Finished goods inventory