Baker Manufacturing uses a job order cost system, and overhead is applied on the basis of direct labor hours. At the beginning of the period, the company estimated that overhead would be $32,000 and 10,000 direct labor hours would be worked. Two projects were started and completed in the current accountingperiod. The following transactions were completedduring the period:

(a) Used $5,000 of direct material on Project I and $3,400 of direct material on Project II.

(b) Labor costs for the two jobs amounted to the following: Project I, $12,000 (2,000 hours); Project II, $22,000 (6,000 hours).

(c) Project II was sold during the period for $60,000.

The ending balance in Work in Process would have been $0.

How do you find out that the ending balance in Work in Process is $0?