Sheffield Manufacturing Company uses a job order costing system to account for its production of specialty golf accessories. On May 31, the company reported the following balances in its inventory accounts: $45600 in Raw Materials Inventory, $26000 in Work in Process Inventory, and $14900 in Finished Goods Inventory. On May 31, the total of all open job order cost sheets is O $26000. O $71600. O $86500. O $45600. Q Mr Q Mi