The Luna Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during September of the current year. This table summarizes information provided on each sheet: Number Total Cost Incurred S tatus of Job 951 $ 4,200 Finished and delivered 952 $ 7,700 Unfinished 953 $ 9,300 Finished and unsold 954 $11,100 Finished and delivered 955 $ 3,000 Finished and unsold 956 $ 5,500 Finished and delivered 957 $35,000 Unfinished 958 $ 3,200 F inished and delivered 959 $ 500 Unfinished 960 $22,110 Unfinished 961 $ 7,200 Finished and delivered 962 $ 8,500 Unfinished 963 $11,200 Finished and unsold Required: (a) What is the cost of the Work in Process inventory on September 30? (b) What is the cost of the finished goods inventory on September 30? (c) What is the cost of goods sold for the month of September?