Notice that ending work-in-process inventory is $850. Where did we obtain this figure? the two Job l01 finished and transferred to Finished Goods Inventory at a cost of $1,840. This amount is credited to Work-in-Process Inventory, leaving an ending balance of 850. Alternatively, we can add up the amounts debited to Work-in- Process Inventory for all remaining unfinished jobs. Job 102 the only job still in process. The manufacturing costs assigned thus far are direct materials, $500; direct labor,