#10 need help solving please

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 1 Job 2 Job 3 Direct materials used $ 11, 600 $ 15, 600 $ 4, 600 Direct labor used $ 19 , 600 $ 9, 600 $ 7, 600 Determine the total dollar amount of Finished Goods Inventory at the end of March. Multiple Choice O $53,120. O $42,760. O $34,560. O $86,720