The following information is available for completed Job No. 402: Direct materials, $60,000; direct labor, $90,000; manufacturing overhead applied, $45,000; units produced, 5,000 units; units sold, 4,000 units. The cost of the finished goods on hand from this job is:
A) $30,000.
B) $195,000.
C) $39,000.
D) $156,000.