Duffield Lubricants produces oll-based machine lubricants, On December 1, it had no work-in-process inventory. It starts production of 158,000 gallons of lubricant in December and completes 94,800 gallons. The costs of the resources used by Duffield in December consist of the following. Required: The production supervisor estimates that the ending work in process is 40 percent complete. Compute the cost of lubricant. transferted to finished goods and the amount in work-in-process ending inventory as of December 31. Note: Do not round intermediate calculations