Im not sure B is right its just my guess

Jupiter Manufacturing began business on January 1, 2015. During its first year of operation, Jupiter worked on five industrial jobs, and reported the following information at year end Job 5 1,500 800 200 Not completed NIA NIA Job 2 7,500 Job 3 4,000 12,000 20,000 13,000 2,500 Job 4 3,500 12,000 7,500 Job 1 Direct Materials Direct Labor Allocated Mfg. Overhead 1,000 1,500 Jun 30 6,000 Job completed Job sold Revenues Sep 1 Sep 12 25,00039,000 Nov 1 Not soldNot sold NIA Oct 15 Jul 10 N/A What was the balance in Finished Goods Inventory at year-end? OA. B. OC. OD, $42.500 $45,000 $90,500 $19,500