Rockville, Inc. which uses a job costing system, began business on January 1, 20X3 and applies manufacturing overhead on the basis of direct-labor cost. The following information relates to 20X3:

Budgeted direct labor and manufacturing overhead were anticipated to be $200,000 and $250,000, respectively.
Jobs number #1, #2, and #3 were begun during the year and had the following charges for direct material and direct labor:

Job number DM DL
#1 $145,000 $35,000
#2 320,000 65,000
#3 55,000 80,000

Job #1 and #2 were completed and sold on account to customers at a profit of 60% of cost. Job #3 remained in production.
Actual manufacturing overhead by year-end totaled $233,000. Rockville adjusts all under- and overapplied to cost of goods sold.

Complete the follow:

Compute Rockville’s ending WIP invnetory
Compute Rockville’s COGManufactured
Compute Rockville’s income statement