Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,500 of direct materials and used $4,000 of direct labor. The job was not finished by the end of September, but needed an additional $3,000 of direct materials and additional direct labor of $6,500 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the balance in the Work in Process account at the end of September relative to Job A3B?

$14,500

Explanation:

The computation of the balance in the work in process account is shown below:

= Direct material cost + direct labor cost + manufacturing overhead cost

where,

Direct material cost = $2,500

Direct labor cost = $4,000

Manufacturing overhead cost = $4,000 × 200% = $8,000

So, the ending balance in the work in process account is

= $2,500 + $4,000 + $8,000

= $14,500

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