mokey Clear Systems manufactures specialty air cleaning equipment for casinos. Since the equipment is unique, Smokey designs each piece to customer specifications. The company uses a job-order cost system and applies overhead on the basis of machine hours using a predetermined overhead rate. For the year, budgeted manufacturing overhead is $6,750,000 and the expected activity level is 120,000 machine hours. Data regarding jobs in February are presented below.

By the end of February 2021, all jobs but UY724 & TX825 were completed, and all completed jobs had been delivered to customers with the exception of AR987 and OR123.

	Balance	Direct	Direct	Machine
	1/31/2021	Materials	Labor	Hours
CO456	$187,576	$68,657	$28,400	745
AR987	169,745	17,625	12,160	145
OR123	103,900	21,680	15,460	380
UY724	18,670	167,400	48,000	2,800
CA996	0	115,000	136,800	3,300
TX825	0	28,900	12,580	1,700

What is the ending balance in Work in Process for February?

What is the cost of goods manufactured during February?

What is the journal entry for COGS for February?