D. unused 12. Falcon Company's job order costing system applies manufacturing overhead to Work-in-Process using a predetermined annual overhead rate. During the month of April, Falcon's transactions included the following: Direct materials issued to production Indirect materials issued to production Manufacturing overhead incurred Manufacturing overhead applied Direct labor costs 5141,000 52,000 312000 259,000 373,000 ining nor ending inventory in Work-in-Process Inventory. What was the cost of jobs completed in April? A. $773,000 B. $514,000 C. $487,000 D. $632,000 wark in-nrocess inventory as if they represent