Total Costs During the Month of January

$\backslash$table$[[$Moolenium Crunch,,Physical Gallons,Completion Percentage,$],[$Beginning $W,,,39,000,,,,],[,$Additional Direct Materials,,$80\%,,],[,$Direct Labor,,,$50\%,,],[,$Factory Overhead,,,$45\%,,],[$Gallons Started and Completed,$80,000,,,,],[\backslash$table$[[$Ending WIP$]],,,60,000,,,,],[,$Additional Direct Materials,,$100\%,,],[,$Direct Labor,,,$15\%,,],[,$Factory Overhead,,,$25\%,,],[$Total Costs,,Direct Materials,Direct Labor,Factory Overhead$],[$Beginning WIP,$$28,000,$$$36,000,$$$38,000$