Acb system manufactures specialty electrical systems for luxury yachts. Since the systems are unique, Acb designs each piece to customer specifications. The company uses a job-order cost system and applies overhead on the basis of labor hours using a predetermined overhead rate. For the year, budgeted manufacturing overhead is $7,800,000 and the expected activity level is 120,000 labor hours. Data regarding jobs in October are presented below.
	Balance	Direct	Direct	Labor
	9/31/2023	Materials	Labor	Hours
A	$187,576	$68,657	$28,400	950
B	169,745	17,625	12,160	400
C	103,900	21,680	15,460	515
D	18,670	167,400	48,000	1,600
E	0	115,000	136,800	4,560
F	0	28,900	12,580	420
By the end of October 2020, all jobs but E and F were completed, and all completed jobs had been delivered to customers with the exception of C and D.
1. What is the WIP Ending Balance for September?
2. What is the amount of COGM for September?
3. What is the amount of COGS for September?