The Donaldson Company uses a job-order costing system. The following data were recorded for July:
   

	July 1
	Work in Process	Added During July
Job Number	Inventory	Direct Materials	Direct Labor
475	$1,610	$890	$372
476	$1,170	$950	$1,790
477	$1,190	$1,800	$2,400
478	$1,650	$2,010	$2,640

    

Overhead is applied to jobs at the rate of 80% of direct materials cost. Jobs 475, 477, and 478 were completed during July and transferred to finished goods. Jobs 475 and 478 have been delivered to the customer. Donaldson's Work in Process inventory balance on July 31 was:

	$4,830
	$8,790
	$4,110
→	$4,670

	July 1
	Work in Process	Added during July
Job Number	Inventory	Direct Materials	Direct Labor	Overhead	Total
475	$1,610	$890	$372	$7121	$3,584
476	1,170	950	1,790	7602	4,670
477	1,190	1,800	2,400	1,4403	6,830
478	1,650	2,010	2,640	1,6084	7,908
	$5,620	$5,650	$7,202	$4,520	$22,992

  
Overhead applied = Overhead rate × Direct materials
¹ 80% × $890 = $712
² 80% × $950 = $760
³ 80% × $1,800 = $1,440
⁴ 80% × $2,010 = $1,608
Job 476 remains in Work in Process at the end of July valued at $4,670