During 2013, Durham Manufacturing Expected Job No

During 2013, Durham Manufacturing expected Job No.51 to cost $300,000 of overhead, $500,000 of materials, and $200,000 in labor.Durham applied overhead based on direct labor cost.Actual production required an overhead cost of $290,000, $550,000 in materials used, and $220,000 in labor.All of the goods were completed.What amount was transferred to Finished Goods?

A) $1,070,000
B) $1,100,000
C) $1,000,000
D) $1,060,000