Wright Corporation had the following information available for December of the current year: 
Plantwide overhead rate is 150% of direct labor costs. Job cost sheets had the following balances:
Jobs Z3 and Z4 were not completed at the end of December. What is the balance in work-in process for Wright at the end of December?
Definitions:
Marine Conservation
The protection and preservation of ecosystems in oceans and seas through planned management to prevent exploitation and pollution.
Negative Message
Communication that conveys a refusal, denial, or unfavorable information, often requiring careful wording to maintain goodwill.
Budget
An estimate of income and expenditure for a set period of time, often used to plan and control finances.
Dealing With Criticism
The ability to handle negative feedback constructively and use it as a tool for personal or professional growth.
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