Spalding has a job order cost system. The following debits (credits) appeared in the work...

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Accounting

Spalding has a job order cost system. The following debits (credits) appeared in the work in process account for the month of August:

Date

Description

Amount

Aug 1

Opening balance

$ 11992

Aug 31

Direct materials

57754

Aug 31

Direct labour

30033

Aug 31

Manufacturing Overhead

24026.4

Aug 31

To finished goods

(63513)

Job # 698, the only job still in process at the end of August has been charged with direct labour of $ 8191. What was the amount of direct materials charged to Job # 698?

Select one:

a. $ 47551

b. $ 37358

c. $ 45549

d. $ 52101

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