The following information is available for completed Job No. 404: Direct materials, $60,000; direct labor, $80,000; indirect labor, $10,000; manufacturing overhead, $120,000; units produced, 6,000; units sold, 5,000. Based on this information, the cost of finished goods on hand for this job is closest to Select one: O a. $45,000. O b. $260,000. O C. $43,000. O O d. $54,000. e. $270,000. O f. $52,000