Frodo Backpacks, Inc. manufacture small-batch backpacks specifically designed for high intensity adventures, such as a perilous journey to Mount Doom to save the world. They use a traditional method of allocating the manufacturing overhead costs. The total estimated manufacturing overheads costs is $560,160. The total estimated cost driver is 22,000 machine hours. During the month of March, Frodo Backpacks worked on two different jobs. Job M-203 was completed, but not sold. Job D-682 was finished and sold. Data for the jobs are as follows:

Job M-203 Job D-682

Beginning balance: $28,500 $26,200

Direct materials: $46,720 $38,900

Direct labor costs: $33,400 $40,500

Actual machine hours: 5,600 machine hours 6,300 machine hours

Using the information provided, please calculate the finished goods inventory ending balance for March. Round your answer to the nearest whole dollar.