Sherwood Inc. completed Job No. B30 during 2021. The job cost sheet listed the following: Job No. B30 Costs for 7,000 units produced: Direct materials $40,000 Direct labor $25,000 Manufacturing overhead applied $19,000 3,000 Units sold units How much is the cost of the finished goods on hand at the end of the period from this job? $36,000 O $120,000 O $24,000 O $48,000