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A). The accounts of ABC Productions showed the following balances at the beginning of June: Raw Materials Inventory $20,000, Work-in-Process Inventory $30,000, Finished Goods Inventory $40,000 and Manufacturing Overhead $40,000. During June, the following transactions took place: June 2: Issued $10,000 of direct materials and $8,000 of indirect materials to production. June 13: Incurred $6,000 of direct factory labor cost and $12,000 of indirect factory labor cost. What was the balance in the Manufacturing Overhead account following these transactions?

B). On January 1, Feldstein Manufacturing had a beginning balance in Work-in-Process Inventory of $80,000 and a beginning balance in Finished Goods Inventory of $25,000. During the year, Feldstein incurred manufacturing costs of $350,000. During the year, the following transactions occurred: Job A-12 was completed for a total cost of $120,000 and was sold for $125,700. Job A-13 was completed for a total cost of $200,000 and was sold for $212,100. Job A-15 was completed for a total cost $70,000 but was not sold as of year-end. What was the balance in Finished Goods Inventory at the end of the year?

C). On January 1, Feldstein Manufacturing had a beginning balance in Work-in-Process Inventory of $80,000 and a beginning balance in Finished Goods Inventory of $25,000. During the year, Feldstein incurred manufacturing costs of $350,000. During the year, the following transactions occurred: Job A-12 was completed for a total cost of $120,000 and was sold for $125,700. Job A-13 was completed for a total cost of $200,000 and was sold for $212,100. Job A-15 was completed for a total cost $70,000 but was not sold as of year-end. What was the balance in Work-in-Process Inventory at the end of the year?

D). Highland, Inc., an engineering firm, uses a job order costing system to accumulate client-related costs. The predetermined overhead allocation rate is 50% of staff labor cost. The work by engineers is charged to jobs at a rate of $30 per staff labor hour. A recent job for a client used 60 staff labor hours. How much was the total job cost?