Exercise $8-43$ & $8-44($Algo$)($LO $8-5)$

$[$The following information applies to the questions displayed below.$]$

Annin Laboratories uses the FIFO method to account for its work$-$in$-$process inventories. The accounting records show the following information for February:

$\backslash$table$[[$Beginning WIP inventory,$],[$Direct materials,$$24,053$