Selected financial information for Chestnut, Inc. for the month is provided below.

Beginning work in process inventory $3,900

Direct materials used 16,200

Direct labor 19,000

Manufacturing overhead

Total manufacturing costs 64,800

Total cost of work in process Ending work in process 9,000

Cost of goods manufactured

Beginning finished goods Cost of goods available for sale 78,500

Ending finished goods Cost of goods sold 75,000

Compute the total cost of work in process.

Answers:

A. $12,900

B. $68,700

C. $64,800

D. $5,100