Derry Company uses job$-$order costing. At the end of the month, the following information was gathered:

$\backslash$table$[[$Job #$,$Total Cost,Complete?,Sold?$],[301,$$$1,600,$Yes,No$],[302,1,240,$Yes,Yes$],[303,780,$No$,$No$],[304,2,300,$Yes,No$],[305,4,150,$Yes,No$],[306,350,$No$,$No$],[307,710,$Yes,Yes$],[308,620,$No$,$No$],[309,1,200,$No$,$No$],[310,515,$No$,$No$]]$

The beginning balance of Finished Goods was $$300,$ consisting of Job $300,$ which was not sold by the end of the month.

Required:

Calculate the balance in Work in Process at the end of the month.

Calculate the balance in Finished Goods at the end of the month.