Requirement 2. A T-account for Work-in-Process Inventory has been opened for you. Enter the beginning balance "Beg. Bal." on the first line of the T-account. Post the JuneJune activity, including the journal entry made in Requirement 1, using the appropriate descriptions as posting references. Compute the ending balance "Bal." in the Work-in-Process Inventory account on JuneJune 3030. (Abbreviation used: MOH = manufacturing overhead.)

Work-in-Process Inventory

Beg. Bal. 25000

Direct materials used 26000

Jobs 142 and 143 completed

Direct labor assigned to jobs 32000

MOH allocated to jobs 16000

Bal.

Data Table

June 1 balance	$25,000
Direct materials used	26,000
Direct labor assigned to jobs	32,000
Manufacturing overhead allocated to jobs	16,000