Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $1,600 of direct

Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $1,600 of direct materials and used $3,100 of direct labor. The job was not finished by the end of the month, but needed an additional $2,100 of direct materials and additional direct labor of $4,700 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B?

$11,700 Explanation: The computation of the balance in the work in process at the end of the month is shown below: = Direct material cost + direct labor cost + manufacturing overhead cost percentage of direct labor cost = $1,800 + $3,300 + $3,300 × 200% = $1,800 + $3,300 + $6,600 = $11,700 We simply added the direct material cost, direct labor cost and the manufacturing overhead cost so that the ending balance could arrive