Pearson Architectural Design began operations on January 2 The following activity was recorded in the companys Work in Process account for the first month of operations?

Pearson Architectural Design is an example of job-order costing system, and their first month's Work in Process is used as an example of what this system looks like. For the first month they were open, the company had the following listed in its Work in Process account: Costs of Subcontracted Work 90,000; Direct Staff Costs 200,000; Studio Overhead 320,000; To Completed Projects 570,000.