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QUESTION

Pepper Products uses a job costing system. The company applies manufacturing overhead using a predetermined rate

Pepper Products uses a job costing system. The company applies manufacturing overhead using a predetermined rate

based on direct materials. The following debits (credits) appeared in Work-in-Process for April.

   April 1 Balance  ??? For the month Direct materials $42,000 For the month Direct labor  44,000 For the month Manufacturing overhead  147,000 For the month To finished goods  (226,000) 

Job 1947, the only job still in production at the end of April has been charged $5,700 in direct materials cost and $6,200 in direct labor cost. 

Required:

What was the beginning balance in Work-in-Process?

I got an answer of $25,614 but when I "check my answer" it say incorrect. Help!

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