Current Attempt in Progress

The overhead is allocated to jobs using an estimated rate applied to direct labour hours. The budget for the year called for $$180,000$

of overhead cost and $60,000$ direct labour hours.

Accounts payable is used for materials only. The balance on $\frac{9}{1}$ was $$6,000.$ September's payments were $$40,000.$

September $1$ finished goods inventory was $$11,000.$

Cost of jobs completed in September was $$89,000.$

On September $30$ there was a single job unfinished, consisting of $$1,800(300$ hours$)$ of direct labour and $$2,600$ of direct material.

$5,200$ direct hours were worked during September. All workers earn the same rate of pay.

All actual overhead costs incurred have been recorded.

Cost of goods sold during September was

A$.$ $$84,000$

B$.$ $$83,200$

C$.$ $$89,000$

D$.$ $$100,000$