Luke$$s Lubricants starts business on January $1.$ The following operations data are available for January for the one lubricant it produces:

Gallons

Beginning inventory $0$

Started in January $158,000$

Ending work$-$in$-$process inventory $(70\%$ complete$)11,000$

Costs incurred in January follow:

Materials $ $129,050$

Labor $28,000$

Manufacturing overhead $75,000$

All production at Luke$$s is sold as it is produced $($there are no finished goods inventories$).$

Required:

a$.$ Compute cost of goods sold for January. $($Do not round intermediate calculations.$)$

b$.$ What is the value of work$-$in$-$process inventory on January $31?($Do not round intermediate calculations.$)$