McDuffy Furniture Company Constructs Custom Furniture What Is the Work in Process on July 31st?
A)

McDuffy Furniture Company constructs custom furniture. Job cost records during the second and third quarters of 2009 are shown below.
$$\begin{array} { | l | l | l | l | l | } \hline \text { Job No. } & \text { Date Started } & \text { Date Finished } & \begin{array} { l } \text { Total Cost of Job on } \\\text { July } 1\end{array} & \begin{array} { l } \text { Manufacturing Costs } \\\text { Added in July }\end{array} \\\hline 110 & \text { June 1 } & \text { July 15 } & \$ 32,840 & \$ 43,600 \\\hline 111 & \text { June 3 } & \text { August 25 } & \$ 18,100 & \$ 177,200 \\\hline 112 & \text { July 2 } & \text { July 30 } & - & \$ 145,000 \\\hline 113 & \text { July 6 } & \text { July 31 } & - & \$ 82,800 \\\hline 114 & \text { July 15 } & \text { August 19 } & - & \$ 126,400 \\\hline\end{array}$$ What is the work in process on July 31st?

A) $321,700
B) $625,940
C) $304,240
D) $0