uestion 3 Hardigree Corporation uses a job-order costing system. Beginning balance in Work in Process (1) Raw materials purchased on account (2) Direct materials requisitioned for use in production (3) Indirect materials requisitioned for use in production (4) Direct labor wages incurred (5) Indirect labor wages incurred (6) Depreciation recorded on factory equipment (7) Additional manufacturing overhead costs incurred (8) Manufacturing overhead costs applied to jobs (9) Cost of jobs completed and transferred from Work in 36,000 $207,000 $161,000 s 42,000 87,000 $101,000 42,000 57,000 $219,000 4 Process to Finished Goods $403,000 The ending balance in the Work in Process account is closest to: O $110,000 O $120,000 O $100,000 O$90,000 8