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 $1,550 Yes No 1,190 750 2,390 4,170 310 750 620 1,110 302 Yes No 303 304 305 306 307 308 309 Yes No No No Yes No No No Yes Yes No No 460 310 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