The following account balances at the beginning of January were selected from the general ledger of Sailor Manufacturing Company:
| Work in process inventory | $0 |
| Raw materials inventory | $26,000 |
| Finished goods inventory | $46,000 |
Additional data:
| 1) | Actual manufacturing overhead for January amounted to $62,000. |
| 2) | Total direct labour cost for January was $57,000. |
| 3) | The predetermined manufacturing overhead rate is based on direct labour cost. The budget for |
the year called for $300,000 of direct labour cost and $360,000 of manufacturing overhead costs.
| 4) | The only job unfinished on January 31 was Job No. 1002, for which total direct labour charges |
were $6,300 (800 direct labour hours) and total direct material charges were $12,000.
| 5) | Cost of direct materials placed in production during January totaled $101,000. |
| 6) | January 31 balance in raw materials inventory was $32,000. |
| 7) | Finished goods inventory balance on January 31 was $34,500. |
What is the work in process inventory balance on January 31 at Sailor Manufacturing Company?
◦ $49,550
◦ $23,550
◦ $7,560
◦ $25,860
General structure of a plant cell
Genome sizes among selected groups of eukaryotes
Selected Antiemetics
Selected skeletal muscles and the Achilles tendon (posterior view).
Selected Antiemetics
Estimated New Cases of Selected Cancers in the USA, 2012