2. Both job order costing and process costing. A. maintain a single Work-in-Process Inventory account B. treat all period costs as product costs C. follow last-in, first-out method for inventory valuation D. have the same type of product costs 4. The accounts of Ever Dream, Inc. showed the following balances at the beginning of March: Account Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Manufacturing Overhead Debit 31,000 43,000 52,000 20,000 During the month, direct materials amounting to 23,000 and indirect materials amounting to 8,000 were issued to production. What is the ending balance in the Work-in-Process Inventory account following these two transactions? A. 42,000 B. 66,000 C. 10,000 D. 25,000