HiTech Housing
HiTech Housing Uses Job-Order Costing Sales Price Is Cost Plus 50% for Each of Its

HiTech Housing
HiTech Housing uses job-order costing. At the end of the month, the following data were gathered: $$\begin{array} { l l l l } \text { Job \# } & \text { Total Cost } & \text { Complete? } & \text { Sold? } \\529 & \$ 409 & \text { no } & \text { no } \\530 & \$ 513 & \text { yes } & \text { no } \\531 & \$ 115 & \text { no } & \text { no } \\532 & \$ 790 & \text { yes } & \text { yes } \\533 & \$ 650 & \text { yes } & \text { no } \\534 & \$ 540 & \text { no } & \text { no } \\535 & \$ 90 & \text { no } & \text { no } \\536 & \$ 970 & \text { yes } & \text { yes } \\537 & \$ 179 & \text { no } & \text { no } \\538 & \$ 400 & \text { no } & \text { no }\end{array}$$ Sales price is cost plus 50% for each of its houses.
-Refer to HiTech Housing. What is the total in the Work-in-Process Inventory account?

A) $1,163
B) $1,733
C) $1,760
D) $2,923