Exercise 5.34 Whispering Company uses a job costing system. Overhead is allocated based on 120% of direct labour cost. Last month's transactions in the work-in-process account are shown here: Work in Process $51,900 171,300 To finished goods 108,000 145,600 Beginning balance Direct materials Direct labour Factory overhead $408,900 Only one job, +850, was still in process at the end of the month. Job 850 was charged with $8,700 in overhead for the month. What is the ending balance in the WIP account? Ending balances LINK TO TEXT LINK TO TEXT How much direct labour cost was used for Job 850? Direct labours LINK TO TEXT LINK TO TEXT What is the amount of direct materials used for Job 850? Direct materials