Count's cars restores custom cars and uses job order costing. In November, Count completed 20 jobs with costs totaling $120,000. He also had 12 incomplete jobs at the end of November with costs totaling $12,000. On November 30, what were the balances in Count's Work in Process Inventory account and Finished Goods Inventory account? There were no beginning balances in either account and Count made no sales during November.

• A
• :
• Work in Process $12,000; Finished Goods $0
• B
• :
• Work in Process $12,000; Finished Goods $120,000
• C
• :
• Work in Process $0; Finished Goods $12,000
• D
• :
• Work in Process $132,000; Finished Goods $120,000