It was the end of Lisa'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 $320. 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 $72 per unit Variable operating cost $10 per unit Fixed-MOH cost $5,200 Fixed operating cost $2,700 How much will Lisa 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 0 for amounts.) COGS Ending FG Inventory cost Fixed-MOH cost capitalized $