It was the end of Jennifer's first year of business. She had planned to make 31 hardwood tables, which she did, but only managed to sell one table this year for $330. 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. Variable manufacturing cost $70 per unit Variable operating cost $9 per unit Fixed-MOH cost $4,600 Fixed operating cost $3,100 How much will Jennifer show for COGS this year? How much will she report for FG Inventory cost on the balance sheet? How much of the fixed-MOH cost will be capitalized this year? (Do not leave any answer field blank. Enter O for amounts.) COGS Ending FG Inventory cost $ Fixed-MOH cost capitalized $