On January 1, Standard Manufacturing had a beginning balance in Work in Process Inventory of $81 ,100 and a beginning balance in Finished Goods Inventory of $21 ,000. During the year, Standard incurred manufacturing costs of $354,000. During the year, the following transactions occurred: Job A 12 was completed for a total oostof$121,000 and was sold for $126,000. Job A 13 was completed for a total cost of $202,000 and was sold for $211,000. Job A 15 was completed for a total oust $61 ,000 but was not sold as of year end. The Manufacturing Overhead account had an unadjusted credit balance of $13,000 and was adjusted to zero at year end. What was the amount of gross prot reported by Standard at the end of the year? 0 A. $9,000 0 8. 3914.000 0 c. $5,000 0 a. $27,000