The following information is avallable for completed Job No. 978: Direct materlals, $30,000; direct manufacturing labor cost, $40,000; manufacturing overhead applied, $25,000; units produced, 10,000 units; units sold, 7,000 units. The cost of the ending finished goods from this job is O $25,000. O $95,000. O $28,500. O $66,500.