Spike's Sports 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: $$45,000$ in Raw Materials, $$25,000$ in Work in Process, and $$15,000$ in Finished Goods. On May $31,$ the total of all open job order cost sheets is $$

$$25,000$

$$45,000$

$$85,000$

$$70,000$