The following account appears in the ledger after only part ofthe postings have been complete for January:
Work in Process
Balance, January 1 15,500
Directmaterials 86,200
Directlabor 64,300
Factoryoverhead 93,700
Jobs finished during January are summarized as follows:
Job320 57,600 Job327 26,100
Job326 75,400 Job350 94,800
- Determined the cost of jobs completed.
- Determine the cost of the unfinished jobs at January31.