=+Cincinnati Soap Company manufactures powdered detergent. Phosphate is placed in process in the Making Department, where it is turned into granulars. The output of Making is transferred to the Packing Department, where packaging is added at the beginning of the process. On December 1, Cincinnati Soap Company had the following inventories:

Finished Goods $12,300 Work in Process—Making 4,780 Work in Process—Packing 6,230 Materials 2,700