Stutz, inc. designs and builds basketball gymnasiums. each gymnasium is custom-built to individual customers’ specifications. stutz uses job-order costing to keep track of its costs. in february it worked on three jobs. data for these jobs are as follows: job 175 job 178 job 179 balance 2/1 $13,790 $ 0 $ 0 direct materials 16,200 8,500 30,500 direct labor cost 23,300 7,600 45,000 machine hours 400 hrs. 300 hrs. 2,000 hrs. overhead is applied to jobs at the rate of $25 per machine hour. by february 28, job 178 is the only one unfinished. the balance of finished goods on february 1 is $94,000 (consisting of job 177). jobs 177 and 179 are sold during february. stutz sells its product at cost plus 40%. refer to figure 5-6. what is sales revenue for february?