A$)$ Process Costing;

The Apple Company makes orange juice. Each gallon of orange juice takes $1lbs$ of oranges and significant processing The oranges are added at the beginning of the process.

At the end of January $2023,$ Apple had the following:

$\backslash$table$[[$Work in process:,$10,000$ lbs of oranges $($cost $$3$ per pound$)],[,$$$60,000$ of conversion costs $(1/2$ done$)]]$

During February Apple purchased $100,000$ lbs of oranges paying $$300,000$ and all of these were put into the production process During February Apple spent $$244500$ on conversion costs and produced $90000$ gallons of apple juice The apples in the refinery were $\frac{3}{4}$ done with respect to conversion

REQUIRED: DETERMNE THE VALUE OF February work in process and finished goods.

Part $2$:

The Frankenstein Company does brain surgery and oil changes. Information about the company is as follows:

$\backslash$table$[[$Direct materials$],[,$oil change,$$25$