The following is a list of 3 jobs Ross Co. worked on during the year:

	Job B1	Job O1	Job B2
Prime costs	$4292	$7418	$8317
Manufacturing overhead	?	?	?

Bob applies overhead at a rate of 62 % of prime costs. Job O1 and B2 were completed during the year and job O1 was sold. Which of the following is true:

Select one:

a. The balance in the work in process account is $20027

b. The balance in the finished goods account is $25491

c. The balance in the work in process account is $6953 and the cost of goods sold is $12017

d. The balance in the finished goods account is $6953 and the work in process is $20027

At the beginning of the year 20x5, Marsha Co. had a balance of $211366 in work in process, represented by the following two jobs:

	Job A	Job B
Direct materials	$13516	$25430
Direct labour	$21097 (1793 hours)	$28030 (5036 hours)
	$34613	$53460

Marsha Co. applies overhead based on direct labour costs. How much overhead was applied to Job B?

Select one:

a. $52947

b. $90922

c. $70346

d. $157906