Yellow Manufacturing completed Job No. B14 during 2012. The job cost sheet listed the following: Direct materials $44.000 Direct labor $24,000 Manufacturing overhead $16,000 applied Units produced 3,000 units Units sold 1,800 units How much is the cost of the finished goods on hand from this job? a) $33,600 Ob) $84,000 c) $50,400 d) $40,800