Excellent Corporation Is a Job-Order Costing Company That Uses Activity-Based

Excellent Corporation is a job-order costing company that uses activity-based costing to apply overhead to jobs. The following overhead activities were budgeted for the year: $$\begin{array} { | l | c | c | c | } \hline \text { Activity } & \text { Cost } & \text { Driver } & \text { Amount of driver } \\\hline \text { Setups } & \$ 250,000 & \text { Number of setups } & 5,000 \\\hline \text { Purchasing } & 190,000 & \text { Number of parts } & 18,000 \\\hline \text { Other overhead } & 270,000 & \text { Direct labor hours } & 88,000 \\\hline\end{array}$$
The following information about the jobs was given for June:
$$\begin{array} { | l | r | r | r | r | } \hline & \text { Job 201 } & \text { Job 202 } & \text { Job 203 } & \text { Job 204 } \\\hline \text { Balance 6/1 } & \$ 64,500 & \$ 40,200 & \$ 32,500 & 0 \\\hline \text { Direct materials } & 74,000 & 37,900 & 23,000 & 13,000 \\\hline \text { Direct labor } & 77,000 & 36,500 & 43,500 & 22,000 \\\hline \text { Number of setups } & 50 & 10 & 20 & 200 \\\hline \text { Number of parts } & 200 & 80 & 400 & 500 \\\hline \text { Direct labor hours } & 4,000 & 2,300 & 5,100 & 1,500 \\\hline\end{array}$$
By June 30, Jobs 202 and 203 were completed and sold. The remaining jobs were still in process.
The ending work in process would consist of the costs of _____.

A) Job 202 and Job 203
B) Job 201 and Job 204
C) Job 201, Job 202, Job 203, and Job 204
D) Job 201, Job 202, and Job 203