Balance of Work in Process and Finished Goods, Cost of Goods Sold

Derry Company uses job-order costing. At the end of the month, the following information was gathered:

Job #	Total Cost		Complete?	Sold?
301	$1,560		Yes	No
302	1,210		Yes	Yes
303	880		No	No
304	2,490		Yes	No
305	4,140		Yes	No
306	430		No	No
307	650		Yes	Yes
308	550		No	No
309	1,180		No	No
310	410		No	No

The beginning balance of Finished Goods was $380, consisting of Job 300 which was not sold by the end of the month.

Required:

1. Calculate the balance in Work in Process at the end of the month. $

2. Calculate the balance in Finished Goods at the end of the month. $

3. Calculate Cost of Goods Sold for the month. $