The following selected data were taken from the books of the Owens O-Rings Company. The company uses job costing to account for manufacturing costs. The data relate to April operations. (1) Materials and supplies were requisitioned from the stores clerk as follows:

Job 405, material X, $8,300.

Job 406, material X, $4,300; material Y, $7,300.

Job 407, material X, $8,300; material Y, $4,500.

For general factory use: materials A, B, and C, $3,600.

(2) Time tickets for the month were chargeable as follows:

Job 405	$	18,100	4,300	hours
Job 406	$	15,300	4,900	hours
Job 407	$	9,300	3,200	hours
Indirect labor	$	5,000

(3) Other information:

Factory paychecks for $38,000 were issued during the month.

Various factory overhead charges of $20,700 were incurred on account.

Depreciation of factory equipment for the month was $6,700.

Factory overhead was applied to jobs at the rate of $4.50 per direct labor hour.

Job orders completed during the month: Job 405 and Job 406.

Selling and administrative costs were $3,400.

Factory overhead is closed out only at the end of the year.

The end of the month Work-in-Process Inventory balance would be:

Multiple Choice

• a) $104,500.

• b) $29,250.

• c) $36,500.

• d) $68,000.