6-33. Basic Product Costing LO 6-3) Big City Bank processes the checks its customers write at Riverdale Operations Center (ROC). ROC processed 2,800,000 checks in September. It takes only seconds to process a check, so none are left unprocessed at the end of the day. ROC cost data from September show the following costs. Labor $35,000 Center overhead 77.000 Required Compute the cost per processed check for September at ROC. 6.34. Basic Product Costing GLO 6-3) Luke's Lubricants started business on January 1. The following operations data are available for January for the one lubricant it produces. Gallons Beginning inventory Started in January 900,000 Ending work-in-process inventory (80% complete) 100.000 Costs incurred in January follow. Materials Labor Manufacturing overhead $564,000 145.200 294,000 All production at Luke's is sold as it is produced (there are no finished goods inventories). Required 4. Compute cost of goods sold for January b. What is the value of workin-process inventory on January 312