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 incurred this period $8,300,000 MOH allocated Beginning inventory, Work-in-Process Cost of Goods Manufactured Direct labor costs Cost of Goods Sold What is the ending balance in Work-in-Process? $3,900,000 $470,000 $8,100,000 $3,800,000 $8,300,000