TB MC Qu$.3-245($Static$)$ McAdams Incorporated uses a job$-$order...

McAdams Incorporated uses a job$-$order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In April, the company completed job C$21$F that consisted of $18,000$ one of the company's standard products. No other jobs were in process, completed, or sold during the month. The total manufacturing cost on job C$21$F$\text{'}$s job cost sheet was $$702,000.$ During the month, $13,000$ complet from job C$21$F were sold.

The finished goods inventory at the end of April is closest to:

Multiple Choice

$$507,000$

$$195,000$

$$312,000$

$$702,000$