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Luke Corporation manufactures flavored juice and uses process costing to account for the cost of products. On November 1, it had no work-in-process inventory. It started production of 22,000 gallons in November and completed 18,000 gallons. The costs of the resources used by Luke in November consist of the following Materials ......$55,000 Conversion costs (labor and overhead) .. $65,000 The production supervisor estimates that the ending work in process is 50 percent complete on November 30. How much is the cost of juice completed as of November 30? Select one: O a. $109,000 O b. $105,000 O c. $108,000 O d. $ 106,000