Penn Manufacturing Corporation uses a process-costing system to manufacture printers for PCs. The following information summarizes operations for its NoToner model during the quarter ending September 30, Year 1: Units Direct Labor Work-in-process inventory, July 1 100 $ 50,000 Started during the quarter 500 Completed during the quarter 400 Work-in-process inventory, September 30 200 Costs added during the quarter $775,000 Beginning work-in-process inventory was 50% complete for direct labor. Ending work-in-process inventory was 75% complete for direct labor. What is the total value of the direct labor in the ending work-in-process inventory using the weighted-average method? 1. $183,000 2. $194,000 3. $225,000 4. $210,000

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