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Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of

Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. Below is a list of all the jobs for the quarter:

BalanceJob No. 356$ 450Job No. 3571,235Job No. 358378Job No. 359689Job No. 360456

Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job. What is the ending balance of Work in Process for Adams Company at the end of the first quarter?

a. $456

b. $0

c. $3,208

d. $2,752

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