Luke's Lubricants starts business on January 1. The following operations data are available for January for the one lubricant it produces. Beginning inventory Started in January Ending work-in-process inventory (70% complete) Gallons 0 157,000 15,000 Costs incurred in January follow. Materials Labor Manufacturing overhead $ 205,000 21,000 79,000 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.) a. Cost of goods sold for January b. Work-in-process inventory on January 31