Smokey 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 $7,800,000 and the expected activity level is 120,000 machine hours. Data regarding jobs in February are presented below. Balance Direct Direct Machine 1/31/2023 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 By the end of February 2023, all jobs but TX825 and CA996 were completed, and all completed jobs had been delivered to customers with the exception of UY724 and OR123. 1. What is the WIP Ending Balance for February? 2. What is the amount of COGM for February? 3. What is the amount of COGS for February?