Lamour Corporation Is a Job Order Costing Company That Uses

Lamour Corporation is a job order costing company that uses activity-based costing to apply overhead to jobs. The following overhead activities were budgeted for the year. $$\begin{array} { | l | c | c | c | } \hline \text { Activity } & \text { Cost } & \text { Driver } & \text { Amount of driver } \\\hline \text { setups } & \$ 240,000 & \text { number of setups } & 6,000 \\\hline \text { purchasing } & 160,000 & \text { number of parts } & 20,000 \\\hline \text { other overhead } & 300,000 & \text { direct labor hours } & 80,000 \\\hline\end{array}$$
The following information about the jobs was given for April.
$$\begin{array} { | l | c | c | c | c | } \hline & \text { Job 101 } & \text { Job 102 } & \text { Job 103 } & \text { Job 104 } \\\hline \text { Balance 4/1 } & \$ 64,900 & \$ 40,770 & \$ 30,500 & 0 \\\hline \text { direct materials } & 54,000 & 37,900 & 25,000 & 11,000 \\\hline \text { direct labor } & 80,000 & 38,500 & 43,000 & 21,000 \\\hline \text { number of setups } & 40 & 10 & 30 & 200 \\\hline \text { number of parts } & 300 & 80 & 400 & 500 \\\hline \text { direct labor hours } & 5,000 & 2,400 & 5,200 & 1,200 \\\hline\end{array}$$
By April 30, Jobs 102 and 103 were completed and sold. The remaining jobs were still in process.
The cost of goods sold would consist of the costs of what jobs?

A) Job 102 + Job 103
B) Job 101 + Job 104
C) Job 101 + Job 102 + Job 103 + Job 104
D) Job 101 + Job 102 + Job 103