5 and 6 Knowledge Check (due Day 5 6 Seved Luke's Lubricants starts business on January 1 The following operations data are available for January for the one lubricant it produces Gallons Beginning Inventory Started in January Ending work-in-process inventory (80% complete) 153,600 11,800 Costs incurred in January follow Materials Labor Manufacturing overhead $ 117,209 28,000 81,800 All production at Luke's is sold as it is produced (there are no finished goods Inventories) Required: a. Compute cost of goods sold for January (Do not round intermediate calculations.) b. What is the value of work-in-process inventory on January 31? (Do not round intermediate calculations.) cost of goods sold for January Work-in-process inventory on January 31 b