Flynn and Morgan Refiners Began Business on July 1

Flynn and Morgan Refiners began business on July 1.The following operations data are available for July and the one product the company produces:
All production at Flynn and Morgan is sold as it is produced (i.e. ,there are no finished goods inventories).Required:
(a)Compute cost of goods sold for July.(b)What is the value of the work-in-process inventory on July 31?
$$\begin{array} { | l | r | } \hline & \text { Gallons } \\\hline \text { Beginning inventory } & - 0 \\\hline \text { Started in Juby } & 310,000 \\\hline \begin{array} { l } \text { Ending work-in-process imuentory } \\\text { (80\% complete) }\end{array} & 30,000 \\\hline \text { Cost incurred in July were: } & \$ 250,000 \\\hline \text { Materials } & 52,000 \\\hline \text { Labor } & 154,000 \\\hline \text { Manufacturing overhead } & \\\hline\end{array}$$