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Clydes Dog Biscuit Bakery, Ltd. makes dog biscuits in sequential processes, Baking and Packaging. It uses process costing (weighted average method) to account for production

Clydes Dog Biscuit Bakery, Ltd. makes dog biscuits in sequential processes, Baking and Packaging. It uses process costing (weighted average method) to account for production costs during each period. The following is information obtained from the source documents for Clydes for the month of April:

Raw materials purchased (direct and indirect)

$247,908

Raw materials inventory (direct and indirect), beginning balance

$59,011

Direct materials used Baking Department

$179,422

Direct materials used Packaging Department

$80,117

Direct labor used Baking Department

$231,956

Direct labor used Packaging Department

$112,478

Factory OH Applied Baking Department

$255,152

Factory OH Applied Packaging Department

$123,726

Indirect materials used

$3,855

Indirect labor used

$23,379

Other Factory overhead costs Actual (e.g. factory rent, factory utilities)

$351,802

Work in process (WIP) inventory, beginning balance Baking Department

$71,821

Work in process (WIP) inventory, beginning balance Packaging Department

$94,904

Costs assigned to units completed and transferred out of Baking Department to the Packaging Department

$651,827

Finished goods inventory, beginning balance

$68,032

Costs assigned to units completed and transferred out of Packaging Department to Finished Goods

$974,256

Cost of goods sold

$950,993

Sales

$2,008,248

Using all of the information given above, determine the April 30thending balance of the Packaging Departments WIP Inventory account

Group of answer choices

$88,796

$86,524

$90,007

$91,295

$94,904

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