E2-3B A job order cost sheet for Trend Company is shown below.

Instructions

On the basis of the foregoing data answer the following question.

What was the balance in Work in Process Inventory on January 1 if this was the

only unfinished job?

a.

$14,305

b.

$4,105

c.

$6,000

d.

$10,105

Job No. 99 For 2,000 Units Date Direct Materials Direct Labor Manufacturing Overhead Beg. bal. Jan. 1 4,105 6,000 4,200 8 6,000 12 8,500 6,375 25 2,000 27 4,000 3,000 12,105 18,500 13,575 Cost of completed job: Direct materials $ 12,105 Direct labor 18,500 Manufacturing overhead 13,575 Total cost $44,180 Unit cost ($44,180 / 2,000) $ 22.09