Romano Company

The following information pertains to Romano Company for September:

Direct Material Direct Labor Overhead Job #323 $3,200 $4,500 ? Job #325 ? 5,000 ? Job #401 5,670 ? $5,550

Romano Company applies overhead for Job #323 at 140 percent of direct labor cost and at 150 percent of direct labor cost for Jobs #325 and #401. The total cost of Jobs #323 and #325 is identical.

Refer to Romano Company Assume that Jobs #323 and #401 are incomplete at the end of September. What is the balance in Work in Process Inventory at that time? a. $18,920 b. $28,920 c. $30,120 d. $22,620