$\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.
Work in process balance at September 30 was:

Question

$\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.
Work in process balance at September 30 was:

Quizplus · Accepted Answer

The work in process balance at September 30 can be calculated by adding the beginning balance, direct materials, direct labor, and applied overhead, then subtracting the cost of jobs completed. The beginning balance is $4,500, direct materials added are $2,600, and direct labor added is $1,800. The overhead rate is $180,000 / 60,000 hours = $3 per direct labor hour, so the applied overhead for 300 hours is $900 ($3 * 300). Adding these together gives $9,800, and subtracting the cost of jobs completed ($89,000) does not directly apply to the calculation of the ending work in process balance for the single job unfinished. The correct calculation should focus on the costs directly associated with the unfinished job: $2,600 (materials) + $1,800 (labor) + $900 (overhead) = $5,300. Since none of the provided options match this calculation, the correct answer is "None of the above."