2 (12 Points) St. George Co. pulled the following information from its records for fiscal year 2022. MOH is allocated at a rate of 120% of DL cost. Do NOT worry about closing MOH. All information given and asked of you is prior to closing MOH. DM Purchased $82000 DM Used $94000 IM Used $5000 Cost of Goods Manufactured $204000 MOH allocated to jobs $96000 Cost of Goods Sold $149000 IL Used $35000 Underallocation of MOH $8000 Additionally, the following general ledger balances were given: DM Inventory as of 1//1//2022 $30000 WIP Inventory as of 1//1//2022 $10000 FG Inventory as of 12//31//2022 $60000 Compute the following. HINT: Use t-accounts or formulas to calculate balances. A) What is the 12//31//2022 DM inventory balance? B) what is the 12/31/2022 WIP inventory balance? C) what is the 1/1/2022 FG inventory balance? D) What is the 1/1/2022 COGS Balance?