Why might troy not be able to take advantage of the promotion he was offered?

There are several reasons that Troy might not be able to take advantage of an offered promotion. First, it could be that he is not able or willing to make the time commitment required by the new position. Second, it could be that Troy does not have the skills required to succeed at the offered position.

The ending work in process inventory balance is $207,575

Explanation:

The computation of the ending work in progress inventory is shown below:

= Beginning work in progress inventory + direct material + direct labor incurred + manufacturing overhead -  Cost of goods manufactured

= $61,800 + $151,000 + $125,500 + $156,875 - $287,600

= $207,575

The manufacturing overhead is computed by

= Direct labor incurred ×  Predetermined Manufacturing overhead rate

= $125,500 × 125%

= $156,875