During Feb. the following jobs were started and cost incurred as indicated: JOB NO 100 101 102 103 104 RAW MATL $8,000 $6,000 $4,000 $3,000 $2,000 DIR LABOR $10,000 $9,000 $7,000 $5,000 $3,000 MFG OH $15,000 $18,000 $10,000 $8,000 $6,000 At the end of Feb. jobs 100 and 102 had been finsihed and transferred to FG inventory. Job 102 was sold in Feb for $35,000. During March, additional cost were incurred to the jobs that were still in Feb's WIP and new jobs were started. The cost incurred to all jobs in March are indicated in the job sheet below: JOB NO 101 103 104 105 106 107 RAW MATL $1,000 $6,000 $3,000 $7,000 $5,000 $8,000 DIR LABOR $3,000 $8,000 $5,000 $10,000 $7,000 $12,000 MFG OH $5,000 $12,000 $9,000 $16,000 $12,000 $14,000 Jobs 103, and 107 were finished during March and transferred to finished goods. Jobs 100 and 107 were sold for $75,000. Required: A. Using the above information, complete the Job Cost Sheet below (assume no beginning inventory in Feb.): TOTAL FROM FEB TOTAL COST LOCATION JOB NO 101 103 104 105 106 107 RAW MATL $1,000 $6,000 $3,000 $7,000 $5,000 $8,000 DIR LABOR $3,000 $8,000 $5,000 $10,000 $7,000 $10,000 MFG OH $5,000 $12,000 $9,000 $16,000 $12,000 $14,000 B. Use the "T" accounts below to determine the ending inventory in WIP, and FG. Determine what the COGS is. Work in Process Invent. Finished Goods Invent. Cost of Goods Sold C. Calculate the total Gross Profit at the end of Mar