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The following information is available for completed Job No. 402: Direct materials, $ 76000; direct labour, $ 115000; manufacturing overhead applied, $ 63000; units produced,

The following information is available for completed Job No. 402: Direct materials, $ 76000; direct labour, $ 115000; manufacturing overhead applied, $ 63000; units produced, 4000 units; units sold, 3500 units. The cost of the finished goods on hand from this job is

a. $ 254000.

b. $ 222250.

c. $ 31750.

d. $ 39000.

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