The following information is available for completed Job #123: Direct materials, $120,000; direct labor, $150,000; manufacturing overhead applied, $30,000; units produced, 5,000 units; units sold, 4,000 units. The cost of the finished goods on hand from this job is

	$390,000.
	$78,000.
	$60,000.
	$312,000.
	None of the above