Bryant company designs and builds fancy dining room tables

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Bryant Company designs and builds fancy dining room tables for individual customers. On July 1, there were two jobs in process: Job 391 with a beginning balance of $21,700 and Job 392 with a beginning balance of $8,790. Overhead costs are applied by using a rate of 70% of direct labor costs. Both jobs are unfinished on July 31. Data on July costs for both jobs are as follows:


Job 391

Job 392

Direct materials

$5,100

$ 9,200

Direct labor cost

2,700

11,000




What is the total of the work-in-process account at July 31?

Reference no: EM13585856

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