Sportly, Inc. completed Job No. B14 during 2013. The job cost sheet listed the following: Direct materials $55,000 Direct labor $30,000 Manufacturing overhead applied $20,000 Units produced 3,000 units Units sold 1,800 units How much is the cost of the finished goods on hand from this job? Group of answer choices

$63,000

$105,000

$42,000

$51,000