Data regarding Lager Ltd.s production for the year is given below:

Per unit information:

	Direct labour	$13
	Direct material	9
	Applied manufacturing overhead	8
Unit production (budget)		31184
Unit production (actual)		23971
Actual overhead costs incurred		$132674

Lager Ltd.s manufacturing overhead for the year was:

Select one:

a. Under-applied by $59094

b. Under-applied by $116798

c. Over-applied by $116798

d. Over-applied by $59094

Thing Co. uses a job order costing system. At the beginning of July, the company had the following job in progress:

Job 70

$26535

During July, Thing Co. incurred the following job related costs:

	Direct Materials	Direct Labour
Job 70	$3929	$1007
Job 80	12241	18997
Job 90	8479	7986

Manufacturing overhead is applied at a rate of $2.58 per $1 of direct labour cost. Jobs 70 and 90 were moved to finished goods during the month, but neither was sold by the end of the month. Job 80 is still in progress.

What would the balance in Work in Process be at the end of July?

Select one:

a. $106785

b. $37069

c. $80250

d. $31238