Garst Manufacturing Is Working on Two Jobs

Multiple Choice

Garst Manufacturing is working on two jobs.Cost is accumulated under a job order cost system,and overhead is applied on the basis of direct labor hours.The company estimated that overhead would be $64,000 and 10,000 direct labor hours would be worked.Both projects were started and completed in the current accounting period.The following transactions were completed during the period:
(a) Used $10,000 of direct material on Project I and $6,800 of direct material on Project II.
(b) Labor costs for the two jobs amounted to the following: Project I,$24,000 (2,000 hours) ;Project II,$44,000 (6,000 hours) .
(c) Project II was sold during the period for $120,000.
The ending balance in work in process was:

A) $34,000.
B) $0.
C) $46,800.
D) $136,000.