$\text { In the Mains Company, the following job cards were totalled at the end of the month: }$

question 60

Multiple Choice

$\text { In the Mains Company, the following job cards were totalled at the end of the month: }$
$\begin{array}{ll}\text { Job 243 } & \$ 5,750 \\\text { Job 244 } & \$ 4,980 \\\text { Job 245 } & \$ 3,675 \\\text { Job 246 } & \$ 4,250 \\\text { Job 247 } & \$ 5,100 \\\text { Job 248 } & \$ 3,800\end{array}$

Jobs 243 and 244 were in finished goods inventory at the beginning of the month. Jobs 245 and 246 were in work in process at the beginning of the month. Jobs 247 and 248 were started during the month. At the end of the month, Jobs 243 and 247 were sent to customers; jobs 245, 247, and 248 were completed and sent to finished goods.
-Refer to the figure.What is the ending work-in-process inventory for the month?

• A)$4,250
• B)$10,730
• C)$12,575
• D)$15,100

---

Definitions:

Sustainability Doctrine

A set of principles focusing on meeting current needs without compromising the ability of future generations to meet theirs, especially regarding environmental conservation.

Corporate Philosophy

The fundamental beliefs, ethics, and values that guide a company's business strategies, decision-making processes, and interactions with stakeholders.

Mission Statement

A formal summary of the aims and values of a company, organization, or individual.

Code of Ethics

A document that outlines a set of principles that guide the behavior and decision-making of members within an organization.