Highland, Inc., an engineering firm, uses a job order costing system to accumulate client-related costs. The predetermined overhead allocation rate is 50% of staff labor cost. The work by engineers is charged to jobs at a rate of $33 per staff labor hour. A recent job for a client used 85 staff labor hours. How much was the total job cost? laborano.. are forringel ferm used as stafe aber nating systemic acces the te fal ob cesteated O O A. $43 B. $1,403 OC. $2,805 O D. $4,208 O On January 1, Biden, Inc.'s Work-in - Process Inventory account had a balance of $31,700. During the year, $58,200 of direct materials was placed into production. Manufacturing wages incurred amounted to $84,500, of which $65,000 were for direct labor. Manufacturing overhead is allocated on the basis of 120% of direct labor cost. Actual manufacturing overhead was $91,000. Jobs costing $220,500 were completed during the year. What is the December 31 balance of Work -in - Process Inventory? O A. $31,700 O B. $232,900 OC. $154,900 OD. $12,400 The Assembly Department of Byte Size, Inc., manufacturer of computers, incurred $260,000 in direct material costs and $90,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 2,000 and 600, respectively. The weighted average method is used. The cost per equivalent unit of production (EUP) for conversion costs is _. (Round your answer to the nearest cent.) O O A. $150.00 per EUP O B. $433.33 per EUP OC. $45.00 per EUP O D. $130.00 per EUP