The Filtering Department started the current month with beginning goods in proce

Question

The Filtering Department started the current month with beginning goods in process inventory of $70,000. During the month, it was assigned the following costs: direct materials, $92,000; direct labor, $59,000; and factory overhead, 20% of direct material cost. Also, inventory with a cost of $81,000 was transferred out of the department to the next phase in the process. The ending balance of the Goods in Process Inventory account for the Filtering Department is: A.$81,000 B.$158,400 C.$140,000 D.$239,400 E.$162,000

Explanation / Answer

B.$158,400

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