Chirico Manufacturing Company uses job costing system. The following job cost records were provided for January, the companys first month of operations: Job 1 Job 2 Job 3 Job 4 Job 5 Direct materials used $100 $400 $300 $200 $400 Direct labor cost 300 600 200 500 100 Allocated overhead 300 600 200 500 100 Total $700 $1,600 $700 $1,200 $600 Date started 01/02 01/10 01/20 01/25 01/22 Date completed 01/18 01/20 01/30 02/02 02/10 Date delivered to customer 01/20 01/25 02/02 02/05 02/15 There was no inventory of any kind at the beginning of January. 3. The amount of cost of goods manufactured for January is A) $2,300. B) $1,800. C) $4,800. D) $3,000. 4. The amount of cost of goods sold for January is A) $4,800. B) $2,300. C) $3,000. D) $1,800. 5. The amount of ending work in process as of January 31st is A) $3,000. B) $1,800. C) $2,300. D) $4,800.