The file is attached.

Inventory Exercise
    Manufacturing companies deal with three different types of inventory: Raw Material, Work-in-Process, and Finished Goods Inventory. From the following information calculate the new inventory balances as of the end of January and the total Cost of Goods Sold for the period of January.
                                Job #1    Job #2    Job #3    Job #4
        December 31, 20xx                    Beginning Balance    $10,000    $5,000    $12,000    $3,000
    Raw Material Inventory    $55,000                    DM Applied January    $3,500    $6,000    $2,500    $8,000
    Work-in-Process    $30,000    Made up of the 4 jobs listed                DL Applied January    $3,000    $8,000    $500    $10,000
    Job #1    $10,000                    OV Applied January    $750    $2,000    $125    $2,500
    Job #2    $5,000                    Job...