Following are transactions for McGinn law firm (a services company). Assuming the company’s beginning work-in-process services was zero what amount was CREDITED from work-in-process services during the period?

Purchased legal documents supplies costing $20,000 

Used supplies costing $15,000 in its customer engagements

 Incurred and paid $150,000 in legal salaries 

Logged 800 billable hours on customer engagements 

Incurred rent of $20000 on the legal office building where associates work 

Applied overhead at a rate of $200 per billable hour 

McGinn bills it’s customers at a rate of $400 per billable hour. 

All work in process was moved to cost of services.