1. 23 2. May 1 inventories-Finished Goods $13,190, Work in Process $17,600, and Raw Materials $8,480. May 31 inventories-Finished Goods $16,360, Work in Process $18,720, and Raw Materials $7,150. 3. Debit postings to Work in Process were direct materials $54,600, direct labour $32,700, and manufacturing overhead applied $40,990. 4. Sales totalled $209,700.