The NIPUI company, which uses a job order cost model, provides the following information for a specific month: Materials (E) Direct Labor (E) Applied MOH (e) Ending WIP 18.000 24.000 Finished production 27.000 18.000 Cost of Finished Goods 126.000 78.000 28800 21600 93600 NIPUI estimates that 10% of MOH is overapplied to the orders, a percentage that is considered significant. Required: Calculate the actual (corrected) cost of the ending work in process production. (10%) Calculate the actual income statement (corrected) knowing that the orders sold have been invoiced for 320.000 and that the commissions received by the company's salesmen is 5% of sales. (10%)