A company that uses job order costing reports the following information for march. overhead is applied at the rate of 60% of direct materials cost. the company has no beginning work in process or finished goods inventories at march 1. jobs 1 and 3 are not finished by the end of march, and job 2 is finished but not sold by the end of march. job 1job 2job 3 direct materials used$ 11,400$ 15,400$ 4,400 direct labor used$ 19,400$ 9,400$ 7,400 determine the total dollar amount of finished goods inventory at the end of march. multiple choice
a)$52,080.
b)$42,040.
c)$34,040.
d)$85,280.