B is corrent. The requirement is to determine the amount of direct materials charged to Job No. 5. The problem states that Job 5 is the only job still in process on April 30, so the total costs charged to this job must equal the ending balance in work in process.
A is incorrect. The requirement is to determine the amount of direct materials charged to Job No. 5. The problem states that Job 5 is the only job still in process on April 30, so the total costs charged to this job must equal the ending balance in work in process.
C is incorrect. The requirement is to determine the amount of direct materials charged to Job No. 5. The problem states that Job 5 is the only job still in process on April 30, so the total costs charged to this job must equal the ending balance in work in process.
A is incorrect. The requirement is to determine the amount of direct materials charged to Job No. 5. The problem states that Job 5 is the only job still in process on April 30, so the total costs charged to this job must equal the ending balance in work in process.