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: The beginning balance of Finished Goods was $600, 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. x 2. Calculate the balance in Finished Goods at the end of the month. 3. Calculate Cost of Goods Sold for the month. x