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.

Jobs 1 Job 2 Job 3

Direct materials used $14,000 $18,000 $7,000
Direct labor used $22,000 $12,000 $10,000

Determine the total dollar amount of Finished Goods Inventory at the end of March.

a. $65.600.
b. $51,400.
c. $40,800.