The following information is available for completed job no. 402: direct materials, $12; direct labor, $18; manufacturing overhead applied, $11; units produced, 4000 units; units sold, 3000 units. the cost of the finished goods on hand from this job is .

ending inventoryt (inventory at hand)   102,500

Explanation:

First we calculate the total cost for the Job:

Materials     120,000

Labor           180,000

Overhead    110,000  

Total cost    410,000

Then we distribute over the units produced to calculate the unit cost:

Units Produced 4,000

total cost 410,000 / units produced 4,000 = 102.5 unit cost

Now we calcualte the value fo the units at hand:

unit at hand refers to ending invnetory

we produce 4,000 we sale 3,000 ending inventory 1,00

ending inventory : 1,000 x 102.5 = 102,500

b is the correct answer