Fine Furniture Ltd, which specialises in the manufacture of custom-built furniture, uses a job order costing system. On 1 March, the company had no beginning work in process inventory. During March, the following costs were recorded.

Required Determine work in process inventory on 31 March.

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Direct materials Direct labour (8400 hours) Actual factory overhead $162 600 151 200 66 000 Factory overhead is applied using a predetermined overhead rate of $7.20 per direct labour hour. No jobs were finished during March.