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Job Direct Direct Applied No Materials Labor MOH Total 250 Beg Bal $ 5,000 $20,000 $15,000 $40,000 2017 costs $85,000 $35,000 $65,000 $185,000 Total $90,000

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Job Direct Direct Applied No Materials Labor MOH Total 250 Beg Bal $ 5,000 $20,000 $15,000 $40,000 2017 costs $85,000 $35,000 $65,000 $185,000 Total $90,000 $55,000 $80,000 $225,000 251 Beg Bal $20,000 $10,000 $30,000 $60,000 2017 costs $170,000 $40,000 $52,000 $262,000 Total $190,000 $50,000 $82,000 $322,000 252 Beg Bal 0 0 - -0- -0- 2017 Costs $30,000 $20,000 $10,400 $60,000 Total $30,000 $20,000 $10,000 $60,000 Assume the only jobs applicable to 2017 are #250, #251 and #252, and that jobs 250 and 251 are complete. (Tor F) The ending balance in work in process inventory is $30,000 True False

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