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The following information is available for completed Job No. 402 Direct materials, $120,000; direct labor, $180,000; manufacturing overhead applied, $90,000; units produced, 5,000 units;

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The following information is available for completed Job No. 402 Direct materials, $120,000; direct labor, $180,000; manufacturing overhead applied, $90,000; units produced, 5,000 units; units sold, 4,000 units. The cost of the finished goods ON HAND from this job is O $60,000. O $78,000. O $312,000. O $390,000

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