Wildhorse and Associates, a CPA firm, uses job order costing to capture the costs of its audit jobs. There were no audit jobs in process at the beginning of November. Listed below are data concerning the three audit jobs conducted during November.

		Rondelli		Preston		Lopez
Direct materials		$1,170		$780		$390
Auditor labor costs		$7,670		$8,580		$4,810
Auditor hours		66		88		45

Overhead costs are applied to jobs on the basis of auditor hours and the predetermined overhead rate is $50 per auditor hour. The Rondelli job is the only incomplete job at the end of November. Actual overhead for the month was $10,500.

(a)

Determine the cost of each job.

		Rondelli		Preston		Lopez
Total cost		$12,140.00		$13,760.00		$7,450.00

(b)

Indicate the balance of the Work in Process Inventory account at the end of November.

Balance of the Work in Process

$enter the balance of the work in process inventory in dollars

(c)

The parts of this question must be completed in order. This part will be available when you complete the part above.