Delta Company uses a job order costing system. Data on the 5 jobs completed during the year is shown below.

	Total cost
Job 1	$50,000
Job 2	75,000
Job 3	80,000
Job 4	40,000
Job 5	55,000

Jobs 2, 3, 4, & 5 were completed during the year. Job 3 was the only job sold during the year (it sold for $125,000). Based on this information compute (a) the ending balance of work in process inventory, (b) the ending balance of finished goods inventory, and (c) cost of goods sold for the year.