WellTech manufactures specialized medical equipment. One of WellTechs customers ordered Job #Hosp33. The job cost sheet for Job #Hosp33 shows $32,600 in direct materials and 1,000 direct labor hours at $25 per hour. What amount did WellTech post to Work in Process Inventory?

• A :

  $7,600

• B :

  $57,600

• C :

  $32,600

• D :

  $25,000