$\begin{array}{cc}\text { Raw Material}\\\hline\begin{array}{ll|l} 9 / 1 & 12,000\\\end{array}\end{array}\quad$ $\begin{array}{cc}\text { Work in Process }\\\text { Inventory}\\\hline\begin{array}{ll|l}9 / 1 & 4,500 \\\end{array}\end{array}\quad$

$\begin{array}{cc}\text { Raw Material}\\\hline\begin{array}{ll|l} 9 / 1 & 12,000\\\end{array}\end{array}\quad$$\begin{array}{cc}\text { Work in Process }\\\text { Inventory}\\\hline\begin{array}{ll|l}9 / 1 & 4,500 \\\end{array}\end{array}\quad$$\begin{array}{cc}\text { Work in Process }\\\text { Inventory}\\\hline\begin{array}{ll|l}9 / 1 & 4,500\\\end{array}\end{array}$

$\begin{array}{cc}\text { Overhead } \\\text { Cost Control } \\\hline\begin{array}{ll|l}&14,800& \\\end{array}\end{array}\quad$$\begin{array}{cc}\text { Accounts } \\\text { Payable } \\\hline\begin{array}{ll|l}&&8,000&9/30 \\\end{array}\end{array}$ • The overhead is allocated to jobs using an estimated rate applied to direct labour hours. The budget for the year called for $180,000 of overhead cost and 60,000 direct labour hours.
• Accounts payable is used for materials only. The balance on 9/1 was $6,000. September's payments were $40,000.
• September 1 finished goods inventory was $11,000.
• Cost of jobs completed in September was $89,000.
• On September 30 there was a single job unfinished, consisting of $1,800 (300 hours) of direct labour and $2,600 of direct material.
• 5,200 direct hours were worked during September. All workers earn the same rate of pay.
• All actual overhead costs incurred have been recorded.
Cost of goods sold during September was:

A) $89,000
B) $84,000
C) $100,000
D) $83,200