On January 1,Standard Manufacturing Had a Beginning Balance in Work-In-Process

On January 1,Standard Manufacturing had a beginning balance in Work-in-Process Inventory of $80,900 and a beginning balance in Finished Goods Inventory of $21,000.During the year,Standard incurred manufacturing costs of $354,000. During the year,the following transactions occurred:
Job A-12 was completed for a total cost of $124,000 and was sold for $128,000.
Job A-13 was completed for a total cost of $202,000 and was sold for $211,000.
Job A-15 was completed for a total cost $63,000 but was not sold as of year-end.
The Manufacturing Overhead account had an unadjusted credit balance of $12,000 and was adjusted to zero at year-end.
What was the amount of gross profit reported by Standard at the end of the year?

A) $9,000
B) $25,000
C) $4,000
D) $13,000