Which one of the following should be equal to the balance of the Work in Process Inventory account at the end of the period?

Question

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The balance of the Work in Process Inventory account at the end of the period should be equal to the sum of the costs shown on the job cost sheets of unfinished jobs. This is because work in process inventory represents the cost of the partially completed goods that are still in production and have not yet been transferred to finished goods inventory. The costs that have been incurred on each job are recorded on the job cost sheet, and the total of these costs should be reflected in the balance of the work in process inventory account.

Which One of the Following Should Be Equal to the Balance