Matthew Company uses a job costing system. On January 1, 20X9, Matthew Company's work in process inventory account had a balance of $30,000. During 20X9, $58,000 of direct materials were placed into production and manufacturing wages incurred amounted to $84,000, of which $66,000 were for direct labor. Manufacturing overhead is allocated on the basis of 120% of direct labor cost. At the end of 20X9, actual manufacturing overhead cost was $90,000. Jobs costing $220,400 were completed during 20X9. What is the December 31, 20X9, balance in work in process inventory

Match the given situations to the type of risks that a business may face while taking credit.(there's not just one answer)1. beta ltd. had taken a loan from a bankfor a period of 15 years, but its salesare gradually showing a decline.2. alpha ltd. has taken a loan for increasing its production and sales, but it has not conducted any researchbefore making this decision.3. delphi ltd. has an overseas client. the economy of the client’s country is going through severe recession.4. delphi ltd. has taken a short-term loanfrom the bank, but its supply chain logistics are not in place. a. foreign exchange riskb. operational riskc. term of loan riskd. revenue projections risk