The Work in Process Inventory account had a beginningbalance of $4,200 on February 1. During February, the costof direct materials used was $29,000 and direct labor costassigned to production was $3,000. $3,600 of overhead wasassigned. If the cost of finished goods manufactured was $34,100, compute the balance in the Work in Process Inven-tory account at the end of February. a. $9,900. c. $2,100.b. $1,500. d. $5,700.

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Chapter1: Financial Statements And Business Decisions
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The Work in Process Inventory account had a beginning
balance of $4,200 on February 1. During February, the cost
of direct materials used was $29,000 and direct labor cost
assigned to production was $3,000. $3,600 of overhead was
assigned. If the cost of finished goods manufactured was

$34,100, compute the balance in the Work in Process Inven-
tory account at the end of February.

a. $9,900. c. $2,100.
b. $1,500. d. $5,700.

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