TB MC u. 4-60 Randall Company manufactures products to Randall Company manufactures products to customer specifications. A job costing system is used to accum concerning the past year's operation of the company are presented below. January 1 $ December 31 Direct materials $ 81,000 70,e0e 44,000 46,000 104,000 Work in process Finished goods 119,000 Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs 328,000 958,000 264,000 The cost of goods sold (before adjustment for under or overapplied overhead) is Multiple Choice $854.000