登录之后可查看解析

B is corrent because the first step in the solutions approach is to determine the ending work in process inventory, which equals the total costs charged to Job No. 9 to date since it is the only job still in process. The T-account analysis below indicates an ending WIP balance of $4,400.



The $4,400 WIP balance shows that the total cost of Job No. 9 to date is $4,400.  This $4,400 amount consists of direct materials, direct manufacturing labor (given, $1,000), and overhead. The overhead has been applied at a rate of 80% of direct manufacturing labor cost.  Thus, overhead cost applied to Job No. 9 is $800 ($1,000 x 80%). Knowing both direct manufacturing labor and manufacturing overhead, the amount of direct materials can be derived


A is incorrect because Job No. 9 is the only job still in process. 
C is incorrect because Job No. 9 is the only job still in process. 
D is incorrect because Job No. 9 is the only job still in process.