Abracadabra Transport assembles pieces of equipment. Its normal job costing system has two direct-cost categories (direct materials and direct labor) and one indirect-cost pool (manufacturing overhead). The company uses machine hours as its allocation base. For 2018, it budgeted $4,500 for all of its overhead costs, expecting to use 2,000 machine hours throughout the year. The following data pertain to operations for the year 2018: Beginning Inventory balances are as follows: DM Inventory $150 WIP Inventory $200 FG Inventory $300 $ 4,500 4,300 2,400 800 2,000 Transactions/costs incurred during 2018: Materials and supplies purchased on credit.. Direct materials used. Direct manufacturing labor (accrued). Indirect mftg labor incurred by production departments........ Depreciation on plant and manufacturing equipment..... Utility cost incurred (accrued) in the manufacturing plant Manufacturing overhead allocated (based on 1,800 actual machine hours used) Cost of goods manufactured. Sales (all on credit). Cost of goods sold. 900 ? 10,500 35,000 9,500 What is the ending balance of WIP Inventory at the end of 2018? $450 $1,100 $1,450 O $100