Analyzing cost data, recording completion and sales of jobs Sutherland Manufacturing makes carrying cases for portable electronic devices. It's costing records yield the following information: Requirements 1. Which type of costing system is Sutherland using? What piece of data did you base your answer on? 2. Use the dates in the table to identify the status of each job at October 31 and November 30. Compute Sutherland's account balances at October 31 for Work-in-Process Inventory, Finished Goods Inventory, and Lost of Goods Sold. Compute, by Job, account balances at November 30 for Work-in-Process Inventory, Finished Goods Inventory, and Cost of Goods Sold. Date Total Manufacturing Costs Added in November Job No. Started Finished Sold 1 2 10/03 10/03 10/17 10/29 11/08 11/23 Total Cost of Job at October 31 $1,400 1,900 1,000 600 10/12 10/30 11/24 11/29 11/12 10/13 11/01 11/27 12/03 3 4 $1,100 1,400 750 1,100 5 11/14 6 12/06 12/09