QUESTION 1 RESTATED:

X CORP HAS THE FOLLOWING BUDGETED DATA:

MFG OVERHEAD $150,000

MACH HRS (DRIVER) 60,000

ACTUAL MACH HRS ARE AS FOLLOWS:

JOB 10 15,500

JOB 11 9,300

JOB 12 12,400

JOB 13 24,800

JOBS 10, 11 & 12 WERE FINISHED. JOB 12 WAS SOLD.

ASSUME TOTAL ACTUAL OVERHEAD = $172,000. WHAT IS ACTUAL OVERHEAD IN WORK-IN-PROCESS? (ASSUME OVER/UNDER APPLIED OVERHEAD ALLOCATED AMONG WIP, FG, AND COGS)

ACTUAL OVERHEAD WIP: