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The Lee Corporation uses a job-order costing system. The following data were recorded for June: June 1 Added During June Job Number Work in Process

The Lee Corporation uses a job-order costing system. The following data were recorded for June:

June 1 Added During June
Job Number Work in Process Inventory Direct Materials Direct Labor
235 $2,600 $640 $430
236 $1,600 $860 $1,070
237 $1,090 $1,280 $1,870
238 $850 $1,640 $2,410

Overhead is charged to production at 65% of direct materials cost. Jobs 235, 237, and 238 were completed during June and transferred to finished goods. Jobs 235 and 238 have been delivered to customers. Actual manufacturing overhead was equal to manufacturing overhead applied. There were no Finished Goods inventories at the beginning of June. Lee's Work in Process inventory balance on June 30 was:

rev: 10_24_2017_QC_CS-103206

A) $4,089

B) $4,249

C) $9,599

D) $3,530

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