(Solved): Hasting Incorporated uses a job-order costing system and Its total manufacturing overhead applied ...

Hasting Incorporated uses a job-order costing system and Its total manufacturing overhead applied always equals its total manufacturing overhead. In January, the company completed Job R96V that consisted of 21,000 units of one of the company's standard products. No other Jobs were in process, completed, or sold during the month. The Job cost sheet for Job R96V shows the following costs: Beginning balance $ 86,100 Direct materials $ 533,400 Direct labor cost $ 130, 200 Manufacturing overhead cost applied $ 321,300 During the month, 15,000 completed units from Job R96V were sold. The finished goods Inventory at the end of January is closest to: Multiple Choice O $306,000 $459,000 $765,000 $1,071,000