Root Trailer's job cost records yielded the following information: c. COGS $17,100

Job No.	Date
	Started	Finished	Sold	Total Cost of
				Job at July 31
1	6/21	7/16	7/17	$3,400
2	6/29	7/21	7/26	13,700
3	7/3	8/11	8/13	6,000
4	7/7	7/29	8/1	4,400

Use the dates in the table to identify the status of each job. Compute the following balances for Root:

1. Work-in-Process Inventory at July 31
2. Finished Good Inventory at July 31
3. Cost of Goods Sold for July