Job AB was ordered by customer on October 23. During the month of October, Long Island Corporation requisitioned $2,500 of direct materials and used $4,400 of direct labor. The job was not finished by the end of the month, but needed an additional $2,000 of direct materials and additional direct labor of $6,500 to finish the job in November. The company applies overhead at the end of each month at a rate of 180% of the direct labor cost incurred.

A. What is the Work in Process account at the end of October relative to Job AB?

B. The Actual MOH was $18,200 for the entire Job AB. What is the balance of COGS after the entry of writing off is journalized?