need help with my HW

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 (80% complete) Costs incurred in January follow: Materials Labor $ 187,400 27,000 Manufacturing overhead 76,000 Gallons 0 149,000 19,000 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