Which one of the following should be equal to the balance of the work in process inventory account at the end of the period?

The balance of the work in process (WIP) inventory account at the end of the period should equal the total costs incurred for the production of goods that are still in process. This includes direct materials, direct labor, and a proportionate share of manufacturing overhead incurred for those goods. It represents the value of unfinished products that have not yet been transferred to finished goods inventory.