Spikes Sports Manufacturing Company Uses a Job Order Costing System

Spikes Sports Manufacturing Company uses a job order costing system to account for its production of specialty golf accessories.On May 31 the company reported the following balances in its inventory accounts: $45,000 in Raw Materials,$25,000 in Work in Process,and $15,000 in Finished Goods.On May 31,the total of all open job order cost sheets would be

A) $45,000.
B) $25,000.
C) $70,000.
D) $85,000.