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	1,150		Yes	Yes
303	810		No	No
304	2,080		Yes	No
305	4,070		Yes	No
306	340		No	No
307	680		Yes	Yes
308	520		No	No
309	1,260		No	No
310	410		No	No

The beginning balance of Finished Goods was $400, 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. $