On April 9 of the Current Year, Job XX4 Was

On April 9 of the current year, Job XX4 was completed.The job cost sheet showed a total of $4,000 in direct materials and $6,000 in direct labor at a rate of $20 per direct labor hour.Plantwide overhead is applied at $30 per direct labor hour.The debit to Finished Goods Inventory to record the completion of Job XX4 is

A) $13,000.
B) $9,000.
C) $4,000.
D) $19,000.