The following data were taken from the records of Westbrooks Company:

INVENTORIES Aug. 31, 2020 Sept. 30, 2020

Raw Materials ? 50,000

Work-in-Process 80,000 95,000

Finished Goods 60,000 78,000

Additional Information:

Raw materials purchased 46,000

Factory overhead, 75% of direct labor cost 63,000

Selling and administrative expenses, 12.5% of sales 25,000

Net Income for September 2020 25,000

1. How much is the inventory as of aug 31?

2. How much is the cost of goods sold at september 2020?

PLS ANSWER AND I WILL UPVOTE THANKS