The Samuelson Company Uses a Job-Order Costing System Overhead Is Charged to Production at 70% of the Direct

Multiple Choice

The Samuelson Company uses a job-order costing system.The following data were recorded for June:
$\begin{array}{|l|r|r|r|}\hline & &{\text { Added During June }} \\\hline \text { Job Number } & \begin{array}{r}\text { Work in Process } \\\text { Inventory, June 1 }\end{array} & \text { Direct Materials } & \text { Direct Labour } \\\hline 475 & \$ 1,000 & \$ 400 & \$ 200 \\\hline 476 & 900 & 600 & 800 \\\hline 477 & 800 & 900 & 1,400 \\\hline 478 & 600 & 1,000 & 1,900 \\\hline\end{array}$
Overhead is charged to production at 70% of the direct materials cost.Jobs 475,477,and 478 have been delivered to the customer.What was Samuelson's Work in Process inventory balance for Job 476 on June 30?

A) $6,450.
B) $2,860.
C) $2,300.
D) $2,720.