Question: Nuperk Systems specializes in creating custom electrical systems for luxury Newell RV busses, tailoring each component to meet specific customer needs. The company employs a job-order costing method, allocating overhead costs based on labor hours at a pre-established rate. For the year, the planned manufacturing overhead is set at $375,000, with an anticipated workload of 50,000 labor hours. The following details pertain to job orders processed in February. Balance Direct Direct Labor 1/31/2024 Materials Labor Hours AZ602 $17,576 $6,657 $12,040 400 DE964 19,745 1,625 $6,030 200 ID949 13,900 2,680 $9,648 320 KY190 18,670 17,400 $20,200 670 LM907 0 6,800 $3,557 118 MI665 0 15,000 $17,336 575 NE255 0 8,900 $12,663 420 By the end of February 2024, all jobs but LM907, MI665, and NE255 were completed, and all completed jobs had been delivered to customers with the exception of ID949 and KY190. 1. What is the WIP Ending Balance for February? 2. What is the amount of COGM for February? 3. What is the amount of COGS for February?