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 June 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 June 30. (Abbreviation used: MOH = manufacturing overhead.) Work-in-Process Inventory Beg. Bal. 38,000 Direct materials used 44,000 Direct labor assigned to jobs 40,000 MOH allocated to jobs 24,000 91,000 Jobs 142 and 143 completed Bal