It was the end of Elizabeth's first year of business. She had planned to make 30 hardwood tables, which she did, but only managed to sell one table this year for $290. She wanted to use variable costing from the start of her operations to set a baseline for future year comparisons. Her costs were as follows. How much will Elizabeth show for COGS this year? How much will she report for FG Inventory cost on the balarice sheet? How much of the fixed-MOH cost will be capitalized this year? (Do not leave any answer field blank. Enter O for amounts.)