The Fabricating Department Started the Current Month with a Beginning

Multiple Choice

The Fabricating Department started the current month with a beginning Work in Process inventory of $10,000.During the month,it was assigned the following costs: direct materials,$76,000;direct labor,$24,000;and factory overhead,50% of direct labor cost.Also,inventory with a cost of $109,000 was transferred out of the department to the next phase in the process.The ending balance of the Work in Process Inventory account for the Fabricating Department is:

A) $13,000.
B) $56,000.
C) $59,000.
D) $110,000.
E) $165,000.