Crockett Company Had a Beginning Work in Process Inventory Balance

Multiple Choice

Crockett Company had a beginning work in process inventory balance of $33,200. During the year, $57,000 of direct materials was placed into production. Direct labour was $61,500, and indirect labour was $19,500. Manufacturing overhead is allocated at 130% of direct labour costs. Actual manufacturing overhead was $86,500, and jobs costing $225,000 were completed during the year. What is the ending work in process inventory balance?

A) $171,800
B) $13,200
C) $79,950
D) $6,650