# 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

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