I need to know how they got these answers.

Use the following information to answer the next two questions: The Bon Jovi Company began operation on Jan. 2nd. During the first 3 months of operations, only 3 jobs were worked. Job 712 was started in January and finished in February, Job 830 was started in February and finished in March, and Job 944 was started in March and was UNFINISHED as of March 31. Direct costs incurred on the jobs were as follows: S10,000 N/A N/A N/A N/A $8,000 January February 12,000 1,000 $23,000 $20,000 N/A March N/A N/A N/A S4,000 $32,000 $15,000 $89,000 OH is applied at a rate of 50% of DL cost. Actual OH incurred in January was S4,500, in Feb. was S14,900, and in March was S10,500. Job 830 consisted of 10,000 units. In March, 8,000 units of Job 830 were sold for S9 each. No other units were sold during the 3-month period. 11. Compute the COGM for February a. $41,000 b. S50,500 c. S66,000 d. S81,500 e. 12. Compute the Unadjusted COGS for March. a. $44,800 b. $48,000 S54,400 d. S55,600