Nuperk 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 $312,000, 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 CA605 $67,576 $1,657 $12,000 400 FL849 69,745 1,625 $6,900 230 IN282 13,900 21,680 $18,000 600 ME287 9,670 37,400 $25,200 840 LM907 0 6,810 $6,600 220 MS767 0 15,000 $16,800 560 ND485 0 28,900 $14,250 484 By the end of February 2024, all jobs but LM907 and MS767 were completed, and all completed jobs had been delivered to customers with the exception of IN282 and ME287. 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?