Mason Industries restarted operations on September $1$ after a $3-$month shutdown. There were

no beginning inventories. The following operations data are available for September and the

one product the company refines: $6$ points

Gallons

Beginning inventory

Completed in September

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

Cost incurred in september were:

Materials

Labor

Manufacturing overhead

All production at Mason is sold immediately.

Required:

$($a$)$ Compute cost of goods sold for September.

$($b$)$ What is the value of the work$-$in$-$process inventory on September $30?$