The following information is available for completed Job nb 402 : direct materials: 120,000$ , Direct Labor: 180,000$ , manufacturung applied 90,000$ ; units produced: 5000 units; Units sold: 4000 units.

The cost of the finished goods on hand from this job is ?

a. 60,000$

b.390,000$

c. 78,000$

d. 312,000$

Thank you,