The following information is available for completed Job No. 402: Direct materials, $25,000 direct labor, $35,000 manufacturing overhead applied, $20,000 units produced, 8,000 units units sold, 6,000 units. The cost of the finished goods on hand from this job is:
A) $60,000.
B) $20,000.
C) $13,000.
D) $80,000.