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	$1,600		Yes	No
302	1,240		Yes	Yes
303	780		No	No
304	2,300		Yes	No
305	4,150		Yes	No
306	350		No	No
307	710		Yes	Yes
308	620		No	No
309	1,200		No	No
310	515		No	No

The beginning balance of Finished Goods was $300, 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. $