Valley Water Slides Makes Custom Water Slides for Hotels -Refer to the Figure

question 41

Multiple Choice

Valley Water Slides makes custom water slides for hotels. On September 1, three jobs were in process: Jobs 812, 813, and 814. Two more jobs, Jobs 815 and 816, were started during September. By September 30, Jobs 812, 814, and 816 were finished. The following data were collected:
Overhead is applied at the rate of 120% of direct labour cost. Jobs are sold at cost plus 60%. Selling and administrative expenses for September totalled $2,950. By September 30, Jobs 812 were 816 are sold, but the customer who ordered Job 814 cancelled the order so the slide is still in the warehouse. $\begin{array}{lrrrrr} & \text { Job 812 } & \text { Job 813 } & \text { Job 814 } & \text { Job 815 } & \text { Job 816 } \\9 / 1 \mathrm{Bal} \text { ance } & \$ 615 & \$ 830 & \$ 945 & \ldots & \ldots\\\text { Direct Materials } & 750 & 235 & 1,280 & \$ 200 & \$ 915 \\\text { Direct Labour } & 420 & 115 & 560 & 320 & 875\end{array}$
-Refer to the Figure.What is the ending balance in work in process as of September 30?

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

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Definitions:

Overcoming Obstacles

The process or act of resolving or surpassing barriers or difficulties to achieve a goal.

Transtheoretical Model

A theory of behavior change that evaluates an individual's readiness to act on a new healthier behavior, and provides strategies or processes to guide the individual.

Contemplation Stage

The stage in which people are aware of a problem and are thinking about overcoming it but have not yet made a commitment to take action.

Action Stage

A phase in the Transtheoretical Model of behavioral change where individuals are actively making modifications to their lifestyle or behavior to overcome a problem.