DEF Inc. has commenced work on three jobs during its first year of operations. Costs incurred for each of these jobs are as follows:

	Job 1		Job 2		Job 3
Direct Materials	$	100,000	$	150,000	$	200,000
Direct Labour	$	200,000	$	300,000	$	250,000

Overhead is applied to jobs at a rate of $0.20 per direct labour dollar spent. During the year, Job 1 was completed, while Job 2 was completed and sold. Job 3 is still process at the end of the year. DEFs Cost of Goods Sold for the year was:

Multiple Choice

• $800,000

• $510,000

• $1,050,000

• $1,275,000

what is the answer and would you mind showing work