A firm makes special assemblies to customers' orders and uses job costing.
The data for a period are:
Job number
AA10
BB15
CC20
$
Opening WIP
26,800
42,790
0
Material added in period
17,275
18,500
Labour for period
14,500
3,500
24,600
The budgeted overheads for the period were $126,000.
What was the approximate value of closing work-in-progress at the end of the period?
$ ________
The correct answer is: $217,323
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