Job order costing

On January 1, Alistair Manufacturing had a beginning balance in Work - in - Process Inventory of $163,000 and a beginning balance in Finished Goods Inventory of $24,000. During the year, Alistair incurred manufacturing costs of $201,000. During the year, the following transactions occurred: Job C - 62 was completed for a total cost of $143,000 and was sold for $155,000. Job C- 63 was completed for a total cost of $181,000 and was sold for $211,000. Job C- 64 was completed for a total cost $83,000 but was not sold as of year - end. Time The Manufacturing Overhead account had an unadjusted credit balance of $26,000 and was adjusted to zero at year - end. Limit Attempts What was the amount of gross profit reported by Alistair at the end of the year? 45min 1 of 1 O A. $12,000 O B. $42,000 45min 1 of 1 O C. $30,000 O D. $68,000 45min 1 of 1 54min 0 of 1