Use the cost information below for Ruiz Inc. to determine the total manufacturing costs incurred during the year:

Work in Process, January 1	$	51,800
Work in Process, December 31		37,900
Direct materials used	$	13,400
Total factory overhead		6,400
Direct labor used		27,400

Multiple Choice

• $61,100.

• $99,000.

• $13,900.

• $47,200.

• $92,600.

  Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,100 of direct materials and used $3,600 of direct labor. The job was not finished by the end of September, but needed an additional $2,600 of direct materials and additional direct labor of $6,100 to finish the job in October. The company applies overhead at the end of each month at a rate of 200% of the direct labor cost incurred. What is the total cost of the job when it is completed in October?

  Multiple Choice

• $20,900

• $29,200

• $14,400

• $24,500

• $33,800