disregard what is checked I do not know if it is correct

On January 1, Alistair Manufacturing had a beginning balance in Work-in - Process Inventory of $160,000 and a beginning balance in Finished Goods Inventory of $26,000. During the year, Alistair incurred manufacturing costs of S206,000 During the year, the following transactions occurred: 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 The Manufacturing Overhead account had an unadjusted credit balance of $24,000 and was adjusted to zero at year end. What was the amount of gross profit reported by Alistair at the end of the year? OA. $16,000 O B. $46,000 O C. $30,000 O D. $70,000