Dagostino Corporation Uses a Job-Order Costing System

Multiple Choice

Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations.
(1) Direct materials requisitioned for use in production, $154,000
(2) Indirect materials requisitioned for use in production, $45,000
(3) Direct labor wages incurred, $94,000
(4) Indirect labor wages incurred, $119,000
(5) Depreciation recorded on factory equipment, $44,000
(6) Additional manufacturing overhead costs incurred, $83,000
(7) Manufacturing overhead costs applied to jobs, $236,000
(8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000
Where appropriate, post the above transactions to the Work in Process and Manufacturing Overhead T-accounts below.

-The ending balance in the Work in Process account is closest to:

A) $94,000
B) $84,000
C) $74,000
D) $64,000