Tolmie Ltd. manufactures custom playground equipment using a job order costing system. At the start of the year, Tolmie had the following two jobs in work-in-process (WIP) inventory: Double slide $15,400 Dragon sandbox $ 11,350 During the year, two additional jobs (a Two-storey playhouse and a Special swing set) were started, the Double slide and Dragon sandbox were completed and sold, and the Special swing set was completed but not sold. Tolmie had no finished goods inventory at the start of the year. Tolmie allocates overhead to jobs at a rate of $55 per direct labour hour. Direct labour rates remained the same throughout the year at $28 per hour. The following information is available with respect to Tolmie's manufacturing for the year: Double slide Dragon sandbox Two-storey playhouse Special swing set Beginning WIP $ 15,400 $ 11,350 N/A N/A Direct materials $ 2,300 $ 19,000 $ 1,600 $ 4,000 Direct labour $ 2,464 $ 3,948 $ 1,036 $ 3,696 What were Tolmie's cost of goods sold (COGS), WIP inventory, and finished goods (FG) inventory at the end of the year? a) $25,004 COGS; $4,671 WIP; $57,009 FG b) $25,004 COGS; $46,724 WIP; $14,956 FG c) $67,057 COGS; $14,956 WIP; $4,671 FG d) $67,057 COGS; $4,671 WIP; $14,956 FG