Figure 5-8

question 43

Multiple Choice

Figure 5-8. John's Water Slides makes custom water slides for hotels.On September 1,there were three jobs in process,Jobs 812,813,and 814.Two more jobs were started during September,Jobs 815 and 816.By September 30,Jobs 812,814,and 816 were finished.The following data has been collected:
Overhead is applied at the rate of 120% of direct labor cost.Jobs are sold at cost plus 60%.Selling and administrative expenses for September totaled $2,950.By September 30,Jobs 812 were 816 are sold,but the customer who ordered Job 814 decided he did not want the slide so it is still in the warehouse.
Refer to Figure 5-8.Calculate the ending balance in Work-in-Process as of September 30.

• A)$2,222
• B)$1,700
• C)$1,961
• D)$3,555.20
• E)$1,392

---

Definitions:

Object Relations

A theory in psychoanalysis focusing on relationships with others, suggesting that the internalization of experiences with primary caregivers affects personality development and behavior.

Anna Freud

A pioneering child psychoanalyst and the daughter of Sigmund Freud, known for her work on defense mechanisms and the psychoanalysis of children.

Series of Dreams

Sequential dreams that may be linked by themes, characters, or narratives, reflecting the dreamer's subconscious thoughts, feelings, or experiences.

Biological Forces

Natural and inherent influences on behavior and development, often rooted in genetics and physiology.