Sunlight, Inc. designs and builds basketball gymnasiums. Each gymnasium is custom-built to individual customers' specifications. Sunlight uses job-order costing to keep track of its costs. In March it worked on three jobs. Data for these jobs are as follows: Job 179 Balance 3/1 Direct Materials Direct Labor Cost Machine Hours Job 175 $15,000 17,200 20,000 300hrs. Job 178 $ 0 2,340 8,700 350hrs. 32,600 42,000 3,000hrs. Overhead is applied to jobs at the rate of $20 per machine hour. By March 31, Job 178 is the only one unfinished. The balance of finished jobs on March 1 is $60,000 (consisting of Job 177). Jobs 177 and 179 are sold during March. Sunlight sells its product at cost plus 30%. What is the cost of goods sold for the month of March? a. $194,600 b. $175,700 c. $300,000 d. $320,700 Oe. $130,200