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 Started in January Ending work-in-process Inventory (70% complete) 164,000 11,000 Costs incurred in January follow Materials Labor Manufacturing overhead S 262,575 24,000 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 f ilodc Work in process inventory d intermacdats cacuatim) etaa