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Athletics, Inc. completed Job No. C04 during 2014. The job cost sheet listed the following: Direct materials $55,000 Direct labor $30,000 Manufacturing overhead applied $27,000

Athletics, Inc. completed Job No. C04 during 2014. The job cost sheet listed the following:

Direct materials	$55,000
Direct labor	$30,000
Manufacturing overhead applied	$27,000
Units produced	4,000 units
Units sold	1,500 units

How much is the cost of the finished goods on hand from this job?

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