Huber and Sons uses job costing in a manufacturing setting. The firm began the month with $123 of work-in-process and completed jobs for which cost of goods sold was $1,233. A summary of this month’s transactions follows.
Direct materials requisitioned ..... $167
Direct labor ............. 224
Actual overhead ........... 899
Allocated overhead ......... 922

REQUIRED
A. Prepare journal entries for costs added to WIP this month.
B. Determine the amount of over-applied or under-applied overhead and prepare the journal entry to close it to cost of goods sold.
C. What is the value of ending work-in-process?