1. Mustang Corporation reports the following for the month of April:

Finished goods inventory, April 1	$	31,600
Finished goods inventory, April 30		25,800
Total cost of goods manufactured		120,100

The cost of goods sold for April is:

2. Craigmont Company's direct materials costs are $3,300,000, its direct labor costs total $7,270,000, and its factory overhead costs total $5,270,000. Its prime costs total:

3. Comet Company accumulated the following account information for the year:

Beginning raw materials inventory	$	7,000
Indirect materials cost		3,000
Indirect labor cost		6,000
Maintenance of factory equipment		3,800
Direct labor cost		8,000

Using the above information, total factory overhead costs equal:

4. Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,000 of direct materials and used $3,500 of direct labor. The job was not finished by the end of September, but needed an additional $2,500 of direct materials and additional direct labor of $5,500 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?