At the start of 2017, three jobs were in process: Cost incurred as of 1/1/2017 Job 258 Job 259 Job 260 $5,000 8,200 4,300 Also at the start of 2017, one job was completed and awaiting shipment: Cost incurred as of 1/1/2017 Job 257 $8,000 During 2017, the company incurred the following costs: Direct material Direct labor $820,000 1,640,000 Manufacturing overhead 2,350,000 At the end of 2017, two jobs were in process: Cost incurred as of 12/31/2017 Job 345 Job 346 $2,900 5,400 In addition, four jobs were completed and awaiting shipment: Cost incurred as of 12/31/2017 Job 341 Job 342 Job 343 Job 344 $1,900 3,100 2,300 4,900 Enter your answers as amounts only with neither commas nor decimals. What are the beginning and ending balances in Work in Process Inventory? Beginning WIP $ Ending WIP $