Bonusist Systems specializes in creating custom electrical systems for

luxury Newell RV busses, tailoring each component to meet specific

customer needs. The company employs a job$-$order costing method,

allocating overhead costs based on labor hours at a pre$-$established

rate. For the year, the planned manufacturing overhead is set at

$$393,600,$ with an anticipated workload of $48,000$ labor hours. The

following details pertain to job orders processed in February.

Balance Direct Direct Labor

$1/31/2024$ Materials Labor Hours

AR$852$ $$18,176$ $$6,865$ $$4,800\mathrm{.}00160$

DC$60716,9741,762$ $$5,700\mathrm{.}00190$

IL$89910,3902,168$ $$6,600\mathrm{.}00220$

LA$1911,86016,740$ $$8,700\mathrm{.}00290$

LM$90706,810$ $$6,600\mathrm{.}00220$

MN$281011,500$ $$22,200\mathrm{.}00740$

NC$801010,900$ $$17,100\mathrm{.}00570$

By the end of February $2024,$ all jobs but LM$907$ and NC$801$ were

completed, and all completed jobs had been delivered to customers

with the exception of IL$899$ and LA$191.$

$1.$ What is the WIP Ending Balance for February?

$2.$ What is the amount of COGM for February?

$3.$ What is the amount of COGS for February?