e Job Order Cost Accounting Analyze work in process. (Obj. 6). Work in Process for the Dallas Manufacturing Company is recorded on the T-account below. a. What are the manufacturing costs for the month? b. What is the cost of goods manufactured during the month? c. What is the ending inventory balance? s (1.1) Work in Process 84,390 Jan. 31 Transferred to 258,714 309,167 140,281 Jan. 1 Balance Finished Goods 705,226 31 Materials 31 Labor Jan. 31 Mfg. Overhead