Beckner Inc. is a job-order manufacturer and uses normal costing. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished.
The total ending work-in-process for September is:
$101,000
$133,450
$157,300
$53,400
I need detailed calculation steps and explain it.
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