【答案】C。
解析：
| Job number X101 | Job number Y201 | Job number Z301 | |
| $ | $ | $ | |
| Opening WIP | 33,700 | 0 | 56,420 |
| Material added in period | 18,425 | 25,400 | 0 |
| Labour for period | 17,500 | 20,500 | 12,000 |
| Overheads | 54,600 | 63,960 | 37,440 |
| Closing WIP | 124,225 | 109,860 | Finished goods |
Closing WIP = 124,225+109,860 = $234,085
知识点：Job costing (Chapter 10 Job, batch and service costing)
【答案】B。
解析：Job costing和Batch costing记录真实发生的material & labour costs;对于overheads，两种方法都是记录absorbed overheads，因为overheads构成复杂，许多共同使用的成本很难准确分摊到一个Job或Batch上面。
知识点：Batch costing (Chapter 10 Job, batch and service costing)
