Answer:
Total Work in process= $68,080
Explanation:
Giving the following information:
On July 1, there were two jobs in process:
Overhead costs are applied by using a rate of 70% of direct labor costs.
Job 391 with a beginning balance of $21,700
Direct materials $5,100
Direct labor cost $2,700
Manufacturing overhead= 2700*0.70= $1890
Total= 21700 + 5100 + 2700 + 1890=$31,390
Job 392 with a beginning balance of $8,790.
Direct materials $9,200
Direct labor cost $11,000
Manufacturing overhead= 11000*0.70= $7700
Total= 8790 + 9200 + 11000 + 7700= $36,690
Total Work in process= total cost Job 391 + total cost Job 392
Total Work in process= 31,390 + 36,690= $68,080
