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

Job 1Job 2Job 3Direct Materials$150,000$350,000$200,000Direct Labour$250,000$250,000$250,000

Overhead is applied to jobs at a rate of $0.80 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. GHI's Finished Goods Inventory at the end of the year was:

a) 250,000

b) 600,000

c)350,000

d)575,000