The following costs were incurred in February by Container Corp., which produces customized steel storage bins:

Direct material purchased on account		$136,800
Direct material used for jobs:
Job #217	$80,640
Job #218	12,960
Other jobs	96,480	190,080
Direct labor costs for month:
Job #217	$18,720
Job #218	25,200
Other jobs	35,280	79,200
Actual overhead costs for February		396,000

The balance in Work in Process Inventory on February 1 was $30,240, which consisted of $20,160 for Job #217 and $10,080 for Job #218. The February beginning balance in Direct Material Inventory was $80,280. Actual overhead is applied to jobs at a rate of $4.95 per dollar of direct labor cost. Job #217 was completed and transferred to Finished Goods Inventory during February. Job #217 was delivered to the customer at the agreed-upon price of cost plus 35 percenta. Prepare journal entries to record the preceding information.

a. Prepare journal entries to record the preceding information.

b.Determine the February ending balance in WIP Inventory. $Answer c. How much of the balance determined in part (b) relates to Job #218? $Answer