he financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a eparate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts Direct Materials Inventory Beg. Bal. 8,300 Transferred Out Purchases ? Cost of Goods Sold 60,000 Transferred Out Finished Goods Inventory Beg. Bal. Transferred Out End. Bal. 6,700 Work in Process Inventory Beg. Bal 7,800 Materials 18,600 Labor 13,800 Overhead 8,300 End. Bal Transferred in End. Bal. 39,800 4,500 What is the value of the ending Work-in-process inventory balance? Multiple Choice $8,700. O $4,500 O $0. O $8,300