21) Alistair Manufacturing started the year with $160,000 in Work-in-Process and $26,000 in Finished Goods. During the year, the firm incurred $206,000 of manufacturing costs and had the following transactions: . Job C-62 was completed for a total cost of $142,000 and was sold for $158,000. Job C-63 was completed for a total cost of $180,000 and was sold for $210,000. Job C-64 was completed for a total cost $82,000 but was not sold as of year-end. At year-end, the Manufacturing Overhead account had an unadjusted credit balance of $24,000 that was adjusted to zero. How much gross profit was reported by Alistair at the end of the year? A) $46,000 B) $16,000 C) $70,000 D) $30,000