Niles Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year:  Beginning inventories:   Raw materials$47,000 Work in process 20,000 Estimated total manufacturing overhead at the beginning of the year$646,250 Estimated direct labor-hours at the beginning of the year 47,000direct labor-hours Results of operations:  Raw materials purchased on account$538,000 Raw materials (all direct) requisitioned for use in production$535,000 Direct labor cost$699,000 Actual direct labor-hours 37,000direct labor-hoursManufacturing overhead:   Indirect labor cost$134,000 Other manufacturing overhead costs incurred$453,000 Cost of goods manufactured$1,568,000   The ending balance in the Work in Process

inventory account is:

A. $194,750
B. $214,225
C. $154,750
D. $174,750


Answer: A

Business

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