2. Vaughan Company employs a Job Order Costing system and keeps perpetual inventory records. The following transactions occurred in the first month of operations: (February) (a) DM requisitioned during the month: (b) Direct Labor Incurred and charged to jobs during the month : (c) FOH is applied to jobs using a predetermined overhead rate of 40% of direct labor costs. (d) Jobs 101 and 102 were completed during February. (e) Job 102 was sold. Required: (SHOW ALL WORK and CALCULATIONS) (1) What is the amount of WIP on February 28? (2) What is the amount of Finished goods on February 28