Delta Construction started operations on May 1st and implements minor infrastructure projects. It uses Job Order Costing to assign costs to each project. Operating data for the projects are as follows: Job Started Finished Sold Total Mfg. Cost incurred in May Total Mfg. Cost incurred in June 5/1 7/4 7/21 $125,000 5/10 5/30 6/4 210,000 5/21 6/28 7/11 40,500 $120,500 5/28 6/29 7/29 10,000 180,000 6/8 7/14 8/1 75,000 6/15 7/21 8/15 55,000 6/19 8/1 8/21 39,500 6/24 7/21 7/30 25,100 Determine the following: a) Costs in WIP as of 5/31 b) Costs in FG as of 6/30 c) COGS for June (0.5 points) (0.5 points) (0.5 points)