Coronado Industries completed Job No. B14 during 2019. The job cost sheet listed the following:

Direct materials	$210000
Direct labor	$200000
Manufacturing overhead applied	$180000
Units produced	2000 units
Units sold	1800 units

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

a) $672000

b) $531000

c) $590000

d) $ 59000