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

---

Definitions:

Nucleosome

Unit of chromosomal organization: a length of DNA wound twice around histone proteins.

Histone Proteins

Proteins that package and order DNA into structural units called nucleosomes, playing a role in gene regulation.

Somatic Cell

A cell in a living being that is not involved in reproduction.

Kidney Cell

A type of cell found in the kidney that performs functions such as filtration, reabsorption, secretion, and excretion to regulate body fluids and electrolytes.