St. George Co. pulled the following information from its records for fiscal year 2022. MOH is allocated at a rate of 120% of DL cost. Do NOT worry about closing MOH. All information given and asked of you is prior to closing MOH. DM Purchased DM Used IM Used Cost of Goods Manufactured MOH allocated to jobs Cost of Goods Sold IL Used Underallocation of MOH RM Inventory as of 1/1/2022 WIP Inventory as of 1/1/2022 FG Inventory as of 12/31/2022 $82000 $94000 $5000 $204000 $96000 $149000 Additionally, the following general ledger balances were given: $30000 $10000 $60000 $35000 $8000 Compute the following. HINT: Use t-accounts or formulas to calculate balances. A) What is the 12/31/2022 PM Inventory Balance? $_ D) What is the 1/1/2022 COGS Balance? $_ B) What is the 12/31/2022 WIP Inventory Balance? $ C) What is the 1/1/2022 FG Inventory Balance? $_