2) A company began operations on the first of the month. During the month, two jobs were started. The following costs were incurred: Direct material Direct labor Job A $2,500 $7,000 Job B $5,000 $9,500 Factory overhead is applied at 120% of direct labor costs. During the month, Job A was completed but not sold. Job B has not been completed. Required: a. Calculate the cost of the ending work in process inventory as of the end of the month. b. Calculate the cost of the finished goods inventory as of the end of the month