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 $1,640 Yes No 302 1,300 Yes Yes 303 720 No 304 2,070 Yes 305 4,180 Yes 306 340 No 307 720 Yes 308 600 No 309 1,190 No 310 580 No 2 2 2 2 2 2 2 2 No Yes No The beginning balance of Finished Goods was $520, 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.