The Leininger Company uses a normal job order costing system. The operating data for October 2020 are summarized below in which wage rate was $25 per hour and factory overhead was applied at the rate of $15 per direct labor hour. Beginning Inventories: Materials (both direct and indirect) $27,000 Work in Process Job #101) 18.000 Finished Goods Job #100) 14,000 $59,000 Materials Purchased $30,000 Materials Requisitioned for Production: Direct Materials: Job 3101 $ 7.000 Job 0102 9,000 Job #103 10,000 $26,000 Indirect Materials $12,000 Factory Labor Costs Direct Labor Job 1101 $ 8.000 Job 3102 12,000 Job 3103 4.000 $24,000 Indirect Labor $ 9,000 Other Operating costs incurred: Other manufacturing overhead $ 1,400 Selling and Administrative Expenses 13,000 $14,400 Jobs 101 and 102 were completed during October. Jobs 100 and 101 were sold. a) What is the value of the ending WIP? b) What is the value of Job #1017 c) What is the value of Cost of Goods Sold (COGS) by adjusting manufacturing overhead directly against COGS