Brilliant Design Company makes custom chairs for individual customers. Brilliant Design Company is a job-order costing manufacturer that applies overhead on the basis of Direct Labor Cost. At the beginning of the year, to establish a predetermined overhead rate, Brilliant Design Company estimated total $700 in overhead costs and total $1,000 in direct labor cost.

On October 1, there was one job in process, Job 243, with a cost of $1,300.

Jobs 244, 245, and 246 were started during the month of October. Data on costs added during the month are as follows:

	Job 243	Job 244	Job 245	Job 246
Direct Materials	$8,400	$2,300	$5,550	$9,200
Direct Labor	3,100	980	2,200	5,010

Job 245 was completed and the client was billed at cost plus 55%. All other jobs remained in process.

Q23. What is the manufacturing overhead applied to Job 243?

Q24. what is the total manufacturing overhead for job 245?

Q25. what is the Balance in work of process in October 31?

Q26. what is the price of Job 245?