Apps ABC Inc. worked on three jobs during its first year of operation: nos. 521,522, and 523. Nos. 521 and 522 were completed by year-end, and no. 521 was sold. ABC Inc. allocates overhead at 190% of direct labor cost. Job #521 Job #522 Job #523 Direct Material Direct Material Direct Material $35,000 $28,000 $45,000 Direct Labor 1200 Direct Labor 2000 Direct Labor 4000 hours @ $25/hour hours @ $20/hour hours @ $30/hour What amount was left in finished goods at the end of the year? $102,000 $104,000 $393,000 $122,000 $144,000 $232,000