Purple Company began its custom costume design and production business on January 1. During the first three months of operations, it worked on projects for three clients. Purple completed work on Client #1's costume on March 15. Client #1 picked up and paid for its costume on March 25. Purple completed work on Client #2's costume on March 22. Client #2 asked for several modifications which Purple had not completed on March 31. Purple completed work on Client #3's costume on March 30. Client #3 was out of town and said they would pick up the costume and pay for it on April 3. Which of the following statements are TRUE? 1. March 31 finished goods inventory includes all costs attached to Client #2's and Client #3's costumes. II. The value of Cost of Goods sold for the quarter ending March 31 Includes only all costs attached to Client l's costume. III. March 31 work in process inventory includes all costs attached to Client #2's costume I, II and III I and 11 II and III Ill only