Shown below are the job cost related accounts for the law

Shown below are the job cost related accounts for the law firm of Barnes, King, and Morton and their manufacturing equivalents:Law Firm Accounts

Manufacturing Firm Accounts

Cost data for the month of March follow.

Purchased supplies on account $1,500.
Issued supplies $1,200 (60% direct and 40% indirect).
Time cards for the month indicated labor costs of $50,000 (80% direct and 20% indirect).
Operating overhead costs incurred for cash totaled $40,000.
Operating overhead is applied at a rate of 90% of direct attorney cost.
Work completed totaled $70,000.

Determine the balance of the Work in Process account.

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Without regard to your answer in 2 above assume : costly manufacturing uses a job order cost accounting system. on oct 1 the company has a balance in work in process

Shown below are the job cost related accounts for the law : shown below are the job cost related accounts for the law firm of barnes king and morton and their manufacturing

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