StineStine Company uses a job order cost system. On May 1, the company has a balance in Work in Process Inventory of $3,500 and two jobs in progress: Job No. 429 $2,000, and Job No. 430 $1,500. During May, direct materials costing $5,500 are issued to production; direct labor of $4,400 is incurred; and factory overhead is applied at a rate of 80% of direct labor cost. Job No. 429 is completed during the month, and Job No. 430 is 40% completed by May 31. Job No. 429 cost $3,800 in direct materials and $4,000 in direct labor. Job No. 430 has total direct materials cost of $1,800. The total cost to be accounted for in Work in Process Inventory is:?The view policies show that Job No. 429 cost $7,800 and Job No. 430 cost $3,375.The attempt history illustrates that direct materials, direct labor, and factory overhead costs for Job No. 429 are $3,800, $4,000, and $3,200 (80% × $4,000), respectively, for a total of $11,000. Direct materials and factory overhead costs for Job No. 430 are $1,800 and $1,440 (80% × $1,800), respectively, for a total of $3,240.Job No. 429's cost of goods sold (COGS) is calculated as follows: COGS = Beginning WIP Inventory + Direct Materials + Direct Labor + Applied Overhead = $2,000 + $3,800 + $4,000 + $3,200 = $13,000.The work-in-progress (WIP) inventory for Job No. 430 is calculated as follows: $1,500 + $1,800 = $3,300.As of May 31, the total cost to be accounted for in Work in Process Inventory is calculated as follows: $3,500 + $5,500 + $4,400 + $3,520 (80% × $4,400) = $16,920.Therefore, the total cost to be accounted for in Work in Process Inventory is $16,920.