ABC Inc. uses normal costing for its job costing system, which has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost category (manufacturing overhead). The following information pertains to 2019: Total manufacturing costs $8,300,000 MOH allocated $4,000,000 Beginning inventory. Work in Process $470,000 Cost of Goods Manufactured $8,000,000 $3.700.000 Direct labor costs Cost of Goods Sold $8.400,000 What is the ending balance in Work-in-Process? $770,000 $370,000 O $170,000 $300,000