The Stones Co uses a job-order cost system. The following data were recorded for August 20XX Overhead is charged to production at 85% of direct materials cost Production Costs Added during August Job 8/1 WIP Inventory Direct Materials Direct Labor Overhead Total Costs 401 402 $1,750 $1,215 $ 500 $475 $425 $3,150 $ 700 $ 975 $595 $3,485 Job 401 was the only job completed as of 8/31/XX The 8/31/XX balance in WORK IN PROCESS would be S The 8/31/XX balance in FINISHED GOODS would be S