In a process system, direct labor and Manufacturing Overhead are normally 

Select one: 

a. incurred at the end of the process. 

b. incurred evenly throughout the process. 

c. incurred in full at the beginning of the process. 

d. not recorded. 

Davy Company had a beginning work in process inventory balance of $32,000. During the year, $54,500 of direct materials was placed into production Direct labor was $63,400, and indirect labor was $19,500. Manufacturing overhead is allocated at 125% of direct labor costs. Actual manufacturing overhead was $86,500, and jobs costing $225,000 were completed during the year. What is the ending work in process inventory balance? 

Select one: 

a. $172,400 7 

b. $11,400  

c. $4.150 

d. $79,250 S FI