Please answer bottom 3 questions only! Work in Process, Finished Goods, Cost of Goods Sold.

Bramble Wings, Inc. manufactures airplanes for use in stunt shows. Bramble's factory is highly automated, using the latest in robotic technology. To keep costs low, the company employs as few factory workers as possible. Since each plane has different features (such as its shape, weight, and color), Bramble uses a job order costing system to accumulate product costs At the end of 2016, Bramble's accountants developed the following expectations for 2017 based on the marketing department's sales forecast: Budgeted overhead cost Estimated machine hours Estimated direct labor hours Estimated direct materials cost $1,101,000 46,000 10,000 $1,510,000 Bramble's inventory count, completed on December 31, 2016, revealed the following ending inventory balances: Raw Materials Inventory Work in Process Inventory$627,000 Finished Goods Invento $249,000 $2,200,000 The company's 2017 payroll data revealed the following actual payroll costs for the year: Number Employe Rate Annual Salary Total Hours Worked per Wage per mployee Employee Job Title per Hour Employ President and CEO $228,000 $178,000 ice president and CFO Factory manager Assistant factory manager Machine operator Security guard, factory Forklift operator Corporate secretary Janitor, factory $40,900 $31,300 $20,500 $36,200 $14.5 2,250 2,000 2,150 $7.5 $6 The following information was taken from Bramble's Schedule of Plant Assets. All assets are depreciated using the straight-line method Pu Salvage Value Usefu Plant Asset Factory building Price $4,000,000 dministrative office Factory equipment $150,000 20 Year $125,00030 Year 12 Year $650,000 $2,000,000 20,000 Other miscellaneous costs for 2017 all paid in cash included