Jobs in Process Beginning of Period						New Jobs Started During Period
	XB4	XB9	XB11	XB23		YD27	YD33	YD36	YD40
DM	6,000	11,000	16,000	13,000		8,000	12,000	23,000	32,000
DL	9,000	12,500	20,500	19,000		11,500	14,000	29,000	36,500
MO*
*Applied 120% of DL
All Jobs were completed except YD33 and YD36
Jobs Sold: XB9, XB11, YD 27

1.Work-in-process inventory at the end of the period 2. Inventory of finished products at the end of the period 3. Cost of goods sold for the period. 4. Prepare the wage entry to close the Manufacturing Overhead account if actual costs were $191,000.