4-43 Overview of general ledger relationships. Estevez Company uses normal costing in its job-costing system. The company produces kitchen cabinets. The beginning balances (December 1) and ending bal- ances (as of December 30) in their inventory accounts are as follows: Beginning Balance 12/1 Ending Balance 12/30 Materials Control Work-in-Process Control Manufacturing Department Overhead Control Finished Goods Control S 17,000 8,000 88,000 38,800 $ 4,200 3,400 8,800