At the beginning of 2012, Conway Manufacturing Company had the following account balances: 
During the year, the following transactions took place:
After these transactions have been recorded, the preliminary balance in the Work in process account is a:
Definitions:
Marginal Subcontracting Cost
The additional cost incurred for producing one more unit of a product through subcontracting.
Layoff Cost
The financial charges incurred by a company when it has to terminate employees, which can include severance pay, benefits continuation, and other related expenses.
Hiring And Training Cost
Expenses related to recruiting new employees and providing them with the necessary skills and knowledge for their positions.
Regular Time Cost
The cost associated with normal working hours, including wages for employees and operational expenses incurred during standard business hours.
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