On January 1, Alistair Manufacturing had a beginning balance in Work-in - Process Inventory of $161,000 and a beginning balance in Finished During the year, the following transactions occurred: Job C-62 was completed for a total cost of $144,000 and was sold for $157,000 Job C-63 was completed for a total cost of $184,000 and was sold for $213,000. Job C- 64 was completed for a total cost $81,000 but was not sold as of year-end. The Manufacturing Overhead account had an unadjusted credit balance of $25,000 and was adjusted to zero at year-end. What was the amount of gross profit reported by Alistair at the end of the year? O A. $42,000 OB. $29,000 O c. $13,000 OD. $67,000 - in - Process Inventory of $161,000 and a beginning balance in Finished Goods Inventory of $25,000. During the year, Alistair incurred manufacturing costs of $200,000. $157,000 or $213,000 of year-end ce of $25,000 and was adjusted to zero at year-end the year