The following information is available for completed Job No. 404: Direct materials, $60,000; direct labor, $90,000; manufacturing overhead applied, $120,000; units produced, 6,000 units; units sold, 5,000 units. The cost of the finished goods on hand from this job is Question 11 options: a) $45,000. b) $270,000. c) $54,000. d) $225,000. e) none of these