Two (8 points): The following information pertains to KMG Manufacturing Corporation: 1- Jobs received 101; 102; 103. 2- Jobs completed 100; 102; 40% of 103. 3- Jobs sold 99; 100; 50% of 102. 4- Beginning balances: work in process $10,000 (job no100) finish goods $9,000 (job no 99). 5- Material used: a- 100: $10,000. b- 101: $80,000. c- 102:$90,000. d- 103: $5,000 6- Labor $10 per direct hour and the direct hours: a- 100: 15,000. b- 101: 30,000. c- 102: 20,000. d- 103: 7,000. 7- Overhead cost $2 per direct hour. Instruction: find the followings: (hint: prepare job costing schedule first) 1- COGS: 2- F.G during: 3- F.G at the end (31/12): 4- WIP at the end (31/12): 5- Manufacturing cost during the period