Figure 2

Alana Company had three jobs in process at the end of September. They were as follows:

Job No. 4 Job No. 5 Job No. 6

Direct materials $64,000 $36,000 $50,000

Direct labor $128,000 $106,000 $80,000

Machine hours 2,400 1,600 2,000

Alana uses a predetermined overhead rate of $20 per machine hour to apply overhead.

All three jobs were started during September. Job No. 5 and Job No. 6 were completed during the month, and Job No. 6 was sold on September 20.

There were no beginning inventory balances.

Refer to Figure 2. Alanas ending work-in-process inventory for September would be

A. $10

B. $192,000

C.$4,000

D. $240,000

E. $176,000