4. The following information pertains to Poultney Corporation:

• The company uses a job-order costing system and a predetermined overhead rate based on labor hours.
• At the beginning of the year the labor wage was set at $20/hour.
• The company estimated manufacturing overhead for the year would be $135,000 and 9,000 labor hours would be used.

In December:

• Jobs No. 80 and 81 were completed and the clients were billed at cost plus 50% on December 18.
• All other December jobs remain in process.
• For the month selling expenses were $4,500
• Administrative expenses totaled $7,000 for the month.

	Job No. 80	Job No. 81	Job No. 82
Work in process, December 1	$8,000	$16,000	$17,000
December production activity:	Job No. 80	Job No. 81	Job No. 82
Materials requisitioned	$6,000	$7,400	$4,600
Direct labor cost	$4,000	$6,000	$7,000

A.) What is the Work In Process at the end of December