In a job-order costing system, the amount of overhead cost that has been applied to a job that remains incomplete at the end of a period is:

A) transferred to Finished Goods at the end of the period.
B) closed to Cost of Goods Sold.
C) deducted on the Income Statement as overapplied overhead.
D) part of the ending balance of the Work in Process inventory account.

In a job-order costing system, overhead costs are allocated to each job based on a predetermined overhead rate. The amount of overhead cost that has been applied to a job that remains incomplete at the end of a period is included in the ending balance of the Work in Process inventory account. This account represents the cost of all jobs in various stages of completion, and the overhead costs applied to each job are added to the direct materials and direct labor costs to arrive at the total cost of the job. Therefore, the correct answer is D.