Question 3 (of 14) 0.85 points 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) Gallons 0 155,000 10,000 Costs incurred in January follow. $ Materials Labor Manufacturing overhead 88.250 29,000 74.000 All production at Luke's is sold as it is produced (there are no finished goods inventories), Required: a. Computo cost of goods sold for January (Do not round Intermediate calculations.) Cont of goods nold b. What is the value of work-in-process inventory on January 317 (Do not round Intermediate calculations.) Work-in-process inventory