Assume a company worked on four jobs during june: jobs w, x, y, and z. at the end of june, the job cost sheets for these four jobs contained the following data:

job w job x job y job z
beginning balance $ 80 $ 120 $ 90 $ 140
charged to the jobs during june:
direct materials $ 145 $ 80 $ 105 $ 120
direct labor $ 90 $ 50 $ 70 $ 100
manufacturing overhead applied $ 45 $ 25 $ 35 $ 50
units completed 80 100 0 0
units sold during june 40 75 0 0

jobs w and x were completed during june. jobs y and z were incomplete at the end of june. there was no finished goods inventory on june 1 and the company's total manufacturing overhead applied always equals its total actual manufacturing overhead. the finished goods inventory balance at the end of june is closest to:
a. $ 324.
b. $ 169.
c. $ 524.
d. $ 249.