The following information is available for completed Job No. 110: Direct materials, $320,000; direct labor, $480,000; manufacturing overhead applied, $300,000; units produced, 100,000 units; units sold, 97,000 units. The cost of the finished goods on hand from this job is

Select one:

a. $33,000.

b. $64,000.

c. $78,000.

d. $291,000.