Which one of the following is a procedure as part of assigning manufacturing costs in a job-order cost system?

Adding manufacturing overhead costs to Work in Process as they are incurred.

Transferring the costs of completed goods out of Finished Goods.

Adding actual manufacturing overhead costs to jobs.

Adding direct materials costs to Work in Process as the materials are used.

Crane Company developed the following data for the current year:

Beginning work in process inventory	$68200
Direct materials used	104200
Actual overhead	88700
Overhead applied	91400
Cost of goods manufactured	449600
Total manufacturing costs	428300

How much is Crane Company's ending work in process inventory for the year?

$46900

$255900

$44200

$185800