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) 147,000 19,000 Costs incurred in January follow Materials Labor Manufacturing overhead $ 182,600 24,000 76,000 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.) Cost of goods sold b. What is the value of work-in-process inventory on January 31? (Do not round intermediate calculations.) Work-in-process inventory