What is the balance in Work In Process Inventory at the end of the month?Work in process inventory Current Attempt in Progress

Pharoah Manufacturing Company employs a job order cost system and keeps perpetual inventory records. The following transactions

occurred in the first month of operations:

Direct materials requisitioned during the month:

Direct labor incurred and charged to jobs during the month was:

Manufacturing overhead was applied to jobs using a predetermined overhead rate based on $75\%$ of direct labor costs.

Actual manufacturing overhead costs incurred during the month amounted to $$59,400.$

Job $101$ consisting of $1,000$ units and Job $103$ consisting of $200$ units were completed during the month. Your answer is incorrect.

What is the balance in Work In Process Inventory at the end of the month?

Work in process inventory

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Attempts: $1$ of $3$ used