Terra Mesa Manufacturing Uses a Job Order Cost System to Account

Terra Mesa Manufacturing uses a job order cost system to account for its production of specialty patio furniture.On June 30,the company had the following balances in its inventory accounts:
$\begin{array}{ll}\text { Raw materials } & \$ 142,680 \\\text { Work in process } & \$ 612,320 \\\text { Finished goods } & \$ 744,350\end{array}$ On June 30,the total of all open job order cost sheets would be

A) $755,000
B) $612,320
C) $469,640
D) $601,680