Kapanga Manufacturing Company uses a job-order costing system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Kapanga worked on three jobs and incurred the following direct costs on those jobs: Kapanga applies manufacturing overhead at a rate of 150% of direct labor cost. During October, Kapanga completed Jobs B18 and B19 and sold Job B19 What is Kapanga's cost of goods manufactured for October? a. $112, 500 b. $50,000 c. $55,000 d. $78,000 e. $82,000 What is Kapanga's work in process inventory balance at the end of October? a. $43,000 b. $62, 500 c. $23,000 d. $30, 500 e. $32,000