Venus Inc. started operations on Jan 1st, 2023 and uses Job Order Costing. Operating data for the jobs it worked on in the months of January and February are as follows: Started Sold Job # 1 2 3 4 5 6 7 8 1/1 1/10 1/14 1/23 1/30 2/8 2/11 2/18 Finished 1/27 2/3 1/30 2/20 2/27 3/2 3/10 3/18 2/6 2/25 2/15 3/5 3/12 3/20 3/25 3/30 Total Mfg. Cost incurred in Jan $54,000 40,000 60,000 15,000 2,000 Total Mfg. Cost incurred in Feb $8,000 5,000 0 45,000 75,000 86,000 55,000 38,000 Determine the following: a) Costs in Work in process (WIP) as of 1/31/2023 b) Costs in Finished Goods (FG) as of 2/28/2023 c) Cost of Goods Sold in February (2 points) (2 points) (2 points) (When providing your answer, please also indicate the jobs in WIP as of 1/31, jobs in finished goods as of 2/28 and jobs sold on February).