Jorst Manufacturing Began Business on January 1, 2015 At Year-End, What Was the Balance in Finished Goods Inventory

Jorst Manufacturing began business on January 1, 2015. During its first year of operation, Jorst worked on five industrial jobs, and reported the following information at year-end: $\begin{array}{c}\begin{array}{|l|}\hline\\\hline \text { Direct Materials}\\\hline \text { Direct Labor}\\\hline \text { Allocated Mfg. Overhead}\\\hline \\\text { Job completed:}\\\hline \text { Job sold:}\\\hline \text { Revenues:}\\\hline\end{array}\begin{array}{r|}\hline \text {Job 1}\\\hline1,000\\\hline12,000\\\hline1,500\\\hline\\ \text {Jun 30}\\\hline \text {Jull 10}\\\hline 25,000\\\hline \end{array}\begin{array}{r|}\hline \text {Job 2}\\\hline7,500\\\hline20,000\\\hline6,000\\\hline\\ \text {Sep1}\\\hline \text {Sep 12}\\\hline39,000\\\hline \end{array}\begin{array}{r|}\hline \text {Job 3}\\\hline4,000\\\hline13,000\\\hline2,500\\\hline\\ \text {Oct 15}\\\hline \text {Not sold }\\\hline \text {N/A }\\\hline \end{array}\begin{array}{r|}\hline \text {Job 4}\\\hline3,500\\\hline12,000\\\hline7,500\\\hline\\ \text {Nov 1}\\\hline \text {Not sold }\\\hline \text {N/A }\\\hline \end{array}\begin{array}{r|}\hline \text {Job 5}\\\hline1,500\\\hline800\\\hline200\\\hline\text { Not } \\ \text {completed }\\\hline \text {N/A }\\\hline \text {N/A }\\\hline \end{array}\end{array}$
At year-end, what was the balance in Finished Goods Inventory?

A) $90,500
B) $19,500
C) $42,500
D) $45,000