GROUP B PROBLEMS PB2-1 Recording Manufacturing and Nonmanufacturing Costs, Preparing Cost of Goods Manufactured Report and Income Statement LO 2-3, 2-5, 2-6 2-4, Coda Industries uses a job order cost system. On November 1, the company had the following balance in the accounts: javascript:void(0); Raw Materials Inventory Bal. 62,000 Work in Process Inventory Bal. 22,900 Finished Goods Inventory Bal. 130,000 Manufacturing Overhead Cost of Goods Sold Sales Reveme Nonmanufacturing Expenses