Figure 5-5. Brillant Design Company makes custom chairs for individual customers. On October 1, there was one job in process, Job 243, with a cost of $1,300. Jobs 244, 245, and 246 were started during the month of October. Data on costs added during the month are as follows:

	Job 243	Job 244	Job 245	Job 246
Direct Materials	$8,400	$2,300	$5,550	$9,200
Direct Labor	$3,100	$980	$2,200	$5,010

Overhead is applied to production at the rate of 70% of direct labor cost. Job 245 was completed on October 14 and the client was billed at cost plus 55%. All other jobs remained in process. Refer to Figure 5-5. Calculate the balance in Work-in-Process on October 31.

		$17,717
		$22,875
		$36,653
		$32,820
		$15,820