The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts Direct Materials Inventory Beg. Bal Purchases 8,100 7 Transferred Out Cost of Goods Sold 58,000 Work-in-Process Inventory 7,600 7 Beg. Bal. Materials 18,200 Transferred Out Labor 13,600 End. Bal. 6,5001 Finished Goods Inventory Beg. Bal. 7 Transferred Out Transferred in 39,600 End. Bal. 4,300 What is the value of the ending Work in Process Inventory balance? uple Choice O O O $2,900 $4,300 10 SILI00 Overhead 8,100 End. Bal.