Calfee Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: 
Results of operations:
The ending balance in the Work in Process inventory account is:
Definitions:
Population Variances
The measure of how data points in an entire population are spread out, calculated as the average of the squared differences from the mean.
Sample Variances
A measure of the spread or dispersion within a set of sample data, calculated as the average of the squared differences from the sample mean.
F-Distribution
A probability distribution used in analysis of variance that helps to determine if the means of several populations are equal.
Normal Population Variances
The variances of populations that follow a normal (Gaussian) distribution.
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