Swanson Therapeutics manufactures anti-fatigue floor mats that provide extra cushion and support for people who spend a lot of time on their feet. The mats can be used in industrial, retail, office, and home environments. A growing area of use is for people who have chosen to use a standing desk in their office. Swanson uses a job order costing system to accumulate product costs and applies overhead to its jobs using machine hours as the application base. For the current year, the company budgeted $3,000,000 in manufacturing overhead and planned to use 250,000 machine hours, resulting in a predetermined overhead rate of $12/ machine hour. During February, Swanson incurred the following costs: The table below summarizes production and sales activity for the month of February. Jobs 170 and 171 were the only new jobs started during February. Jobs 145, 146, and 171 were completed during February. The table below summarizes production and sales activity for the month of February. Jobs 170 and 171 were the only new jobs started during February. Jobs 145, 146, and 171 were completed during February. Calculate the ending balance for work in process inventory. ROUND YOUR ANSWERS TO WHOLE DOLLARS (\#,\#\#\#). DO NOT INCLUDE A \$ IN YOUR ANSWER. $ Calculate the ending balance for finished goods inventory. ROUND YOUR ANSWERS TO WHOLE DOLLARS (\#,\#\#\#). DO NOT INCLUDE A \$ IN YOUR