32 d out of The following information is available for completed Job No. 200: Direct materials, $120,000; Direct labor, $180,000; Manufacturing overhead applied, $90,000; Units produced, 5,000 units; Units sold, 4,000 units. The cost of the finished goods on hand from this job is: Select one: O a. $78,000 O b. $390,000 . $60,000 Od $312,000 Next page