Jupiter Manufacturing began business on January 1. During its first year of operation, Jupiter worked on five industrial jobs and reported the following information at year-end: Job 1 Job 2 Job 3 Job 4 Job 5 Direct Materials $1,000 $7,500 $4,000 $3,500 $1800 Direct Labor 12,000 20,000 13,000 12,000 900 Allocated Mig. 1,500 6,000 200 Overhead 2,500 7,500 Not Job completed: Jun 30 Sep 1 Oct 15 Nov 1 completed Job sold: Jul 10 Sep 12 Not sold Not sold N/A Revenues: $25,000 $39,000 N/A N/A N/A Required: Compute year-end balances for (1) Work-in-Process Inventory and (2) Finished Goods Inventory