Q17E-a

Question

Root Trailers’ job cost records yielded the following information:



Use the dates in the table to identify the status of each job. Compute the following

balances for Root:

a. Work-in-Process Inventory at July 31

Step-by-Step Solution

Verified
Answer

Job no. 3 is started on july3 and completed on august 11. Hence, it is work in processas on july 31. Thus, the work in process inventory at July 31 is $6,000

1Step 1: Work in process inventory

Work in process inventory means the inventory that have been partially completed through the manufacturing process. 

2Step 2: Work in process inventory as on July 31

Job no.

Started date

Finished date

Work in process as on july 31

Amount

1

June 21

July 16

No

$3,400

2

June 29

July 21

No

13,700

3

July 3

August 11

Yes

6,000

4

July 7

July 29

No

4,400

The work in process inventory of the Root Trailer’s as on July 31 is $6,000 for job no. 3.