- Records for Claires Manufacturing contained the following data. Job No Started Date finished Sold Total cost of job on June 30 100 May 12 June 12 June 21 $16,800 101 May 15 June 20 June 25 6,900 102 June 8 July 8 July 15 19,500 103 June 12 June 28 July 2 3,500 104 June 20 July 19 July 26 9,200 Compute: A) Work in process inventory on June 30? b) Finished goods inventory on June 30? c) Cost of goods sold for June?