What was the balance of work-in-process inventory on December 31, - not sure what I am not getting right here. Please Help!!

2017?

More info job-costing system. Partially completed T-accounts (Click the icon to view the additiona a. Direct manufacturing labor wage rate was $12 per hour. b. Manufacturing overhead was allocated at $16 per direct manufacturing labor-hour. c. During the year, sales revenues were $1,080,000, and marketing and distribution costs were $124,000. facturing overhead allocated Manufacturing overhead rate Mon T-accounts Print Done Direct Materials Control Work-in-Process Control Finished Goods Control 1-1-2017 37,000 233,000 1-1-2017 43,000 1-1-2017 667,800 11,000 923,920 134,000 Dir. Manuf. labor 354,000 Manufacturing Overhead Allocated Manufacturing Overhead Control Cost of Goods Sold 509,000 Print Done Requirement 4. What was the balance of work-in-process inventory on December 31, 2017? Post the entries during the year in the Work-in-process control account to determine the ending balance on December 31, 2017. Be sure to select reference labels for each of the entries. Work-in-Process Control 1-1-2017 43,000 923,920 233,000 Direct materials Direct manufacturing labor Manufacturing Overhead allocated 354,000 472,000 Finished goods sold (923,920) 12-31-2017 178,080 923,920