Hogle, Inc. is a manufacturing firm which uses job order costing, and has the following transactions during 2017: Job Direct Direct Applied No Materials Labor MOH Total 250 Beg Bal $ 5,000 $20,000 $15,000 $40,000 2017 costs $85,000 $35,000 $65,000 $185,000 Total $90,000 $55,000 $80,000 $225,000 251 Beg Bal $20,000 $10,000 $30,000 $60,000 2017 costs $170,000 $40,000 $52,000 $262,000 Total $190,000 $50,000 $82,000 $322,000 252 Beg Bal - 0 -0- -0 - 0 2017 Costs $30,000 $20,000 $10,400 $60,000 Total $30,000 $20,000 $10,000 $60,000 Assume the only jobs applicable to 2017 are #250, #251 and #252, and that jobs 250 and 251 are complete. (T or F) The ending balance in work in process inventory is $30,000. True False