The McCarthy Company has the following adjusted trial balance as of December 31,2015: 
What are total current assets at December 31,2015?
Definitions:
Job-Order Costing
An accounting methodology that assigns costs to specific production batches or jobs, useful for custom or unique products.
Unit Product Cost
The calculated cost of a single unit of product that includes direct materials, direct labor, and manufacturing overhead.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products or job orders, calculated before the period begins based on estimated costs and activity levels.
Machine-Hours
The total duration of operation for machinery within a specified timeframe, used in cost and efficiency analysis.
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