Company, which uses a job costing system, had two jobs in process at the start of the quarter: Job # 35-59 (beginning balance cost $55,000) and job # X9-60 (beginning balance cost $19

Company, which uses a job costing system, had two jobs in process at the start of the quarter: Job # 35-59 (beginning balance cost $55,000) and job # X9-60 (beginning balance cost $19.200). It had a Zero balance in finished goods inventory account. The firm provides the following information: • The predetermined overhead rate is $18 per machine hour. The company worked on three projects during the first quarter. Relevant data about costs incurred during the quarter are as follows: Job # Direct Materials Direct Labor Machine hours 15-59 $9,000 $22,500450 X9-60 $10.000 100 T10-61 $18,500 $17.500 600 Jarir completed job J5-59 and X9-60, and sold job J5-59. What is the cost of goods solde Select one: O a. $ 104,600 O b. $ 94,600 O c. $ 39,600 O d. $ 31,500