Our Company reported the following job cost data. Job: J-4 M-3 R-8 Total $5,000 $58,500 Beg. Work in Process Inventory August Direct Materials $63,500 $30.300 $18.000 $14.000 $27500 $62,300 $22.500 $15.000 $65,000 August Direct Labor August Overhead Applied TOTAL Job Costs $8.400 $18.180 $14.400 $40.980 $54,900 $129.480 $47.400 During August, the Jobs J-4 and M-3 were completed and Job J-4 has been sold. Using the information provided, determine which account will be used to report each job's total cost at the end of August. Job J-4554,900 Choose Job M-3 $129.480 Choose Job R-8 $47.400 [Choose [ Choose ] Work in process inventory Cost of goods sold Finished goods inventory Work in process inventory. Finished goods inventory, and cost of goods sold Raw materials inventory Both Work in process inventory and Finished goods inventory Both Finished goods inventory and Cost of good sold [Choose ] Y