Wherry Furnishings uses job order costing. The company has a contract to deliver furniture to a hotel. The hotel has 60 basic hotel rooms that each need two double beds and 15 suites that each need one king-size bed. Each double bed has direct material costs of $200 and direct labor costs of $125. Each king-size bed has direct material costs of $350 and direct labor costs of $175. For all beds, overhead was 50% of direct labor cost. Wherry started the project in January and by the end of the month had completed 34 basic rooms and 8 suites. Neither Work-in-Process nor Finished Goods had a beginning balance in January. What was Wherry's Finished Goods Inventory account balance on January 31? $18,075 $13,175 $26,350 $31,250