Wander Company uses a job costing system. The company's schedule of cost of goods manufactured showed the following amounts for September.

Cost of goods manufactured

$$63,100$

Cost of direct materials used

$$24,500$

Cost of direct labor $($$$13$ per hour$)$

$$28,600$

Work in process inventory, September $1$

$$3,400$

Allocated manufacturing overhead costs for September amount to $$24,300.$

What is the amount of work in process inventory on September $30?$

A$.$ $$77,400$

B$.$ $$17,700$

C$.$ $$66,500$

D$.$ $$20,900$Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Direct material costs for Custom Creations Furniture Company totaled

A$.$ $$82,300.$

B$.$ $$92,400.$