Paver Designs produces custom windows for business and residential customers who supply Paver with architectural specifications. At the start of 2017, three jobs were in process: Cost incurred as of 1/1/2017 Job 258 Job 259 Job 260 $4,000 6,400 3,900 Also at the start of 2017, one job was completed and awaiting shipment: Cost incurred as of 1/1/2017 Job 257 $9,000 During 2017, the company incurred the following costs: Direct material Direct labor Manufacturing overhead $730,000 1,560,000 2,280,000 At the end of 2017, two jobs were in process: Cost incurred as of 12/31/2017 Job 345 Job 346 $2,400 5,400 In addition, four jobs were completed and awaiting shipment: Cost incurred as of 12/31/2017 Job 341 Job 342 Job 343 Job 344 $1,800 3,100 3,000 4,900 What are the beginning and ending balances in Work in Process Inventory? Beginning balance in Work in Process Inventory Ending balance in Work in Process Inventory s What are the beginning and ending balances in Finished Goods Inventory? Beginning balance in Finished Goods Inventory s Ending balance in Finished Goods Inventory What is Cost of Goods Sold? Cost of Goods Sold