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: $$\begin{array} { | l | r | r | r | r | r | } \hline & \text { Job 1 } & \text { Job 2 } & \text { Job 3 } & \text { Job 4 } & { \text { Job 5 } } \\\hline \text { Direct Materials } & 1,000 & 7,500 & 4,000 & 3,500 & 1,500 \\\hline \text { Direct Labor } & 12,000 & 20,000 & 13,000 & 12,000 & 800 \\\hline \text { Allocated Mfg. Overhead } & 1,500 & 6,000 & 2,500 & 7,500 & 200 \\\hline \text { Job completed: } & \text { Jun 30 } & \text { Sep 1 } & \text { Oct 15 } & \text { Nov 1 } & \begin{array} { r } \text { Not } \\\text { completed }\end{array} \\\hline \text { Job sold: } & \text { Jul 10 } & \text { Sep 12 } & \text { Not sold } & \text { Not sold } & \text { N/A } \\\hline \text { Revenues: } & 25,000 & 39,000 & \text { N/A } & \text { N/A } & \text { N/A } \\\hline\end{array}$$ At year-end, what was the balance in Finished Goods Inventory?

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